GEETA TRIVEDI,COIMBATORE vs. ITO (IT&TP), BHOPAL, BHOPAL

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ITA 843/IND/2018Status: HeardITAT Indore14 September 2022AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the absence of the assessee and the lack of a delay condonation application. Consequently, it was presumed that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 41 days. No application for condonation of delay or adjournment was filed by the assessee.

What were the issues?

Whether the appeal should be dismissed due to a significant delay and the absence of any application for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI

For Respondent: Shri Ashish Porwal, D.R
Hearing: 12.09.2022Pronounced: 14.09.2022

The instant appeal filed by the assessee is directed against the order dated 11.06.2018 passed by the learned Commissioner of Income Tax (Appeals) – 13, Ahmedabad arising out of the order dated 11.12.2017 passed by the Income Tax Officer (International Taxation & Transfer Pricing), Bhopal under section 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2010-11.

(Smt. Geeta Trivedi vs.ITO) Asst.Year.– 2010-11 - 2 -

2.

None appeared on behalf of the assessee at the time of hearing. On the other hand, the Ld. DR represents the Revenue.

3.

It appears from the records that there is a delay of 41 days in preferring the instant appeal before us. However, no application for condonation of delay has been filed, neither any adjournment has been sought for. In that view of the matter, we assume that the assessee is not interested in pursuing appeal before us. Hence, having no merit in the matter, especially in regard to absence of any application for condonation of delay, we dismiss this appeal. We dismiss this appeal.

4.

In the result, assessee’s appeal is dismissed.

This Order pronounced in Open Court on 14/09/2022

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 14/09/2022 TRUE COPY S. K. Sinha, Sr. PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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