POLIPALLI FARMERS SERVICE CO OPERATIVE SOCIETY LTD,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/ NFAC/S/250/2022-23/1048441004(1) dated 04.01.2023, arising out of order passed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’) dated 31.05.2019 for the Assessment Year (A.Y.) 2018-19 with the delay of 156 days.

The Ld.DR brought to our notice that the appeal was filed belatedly and no condonation petition was filed. Therefore the appeal is not maintainable.

The Ld.AR replied that the assessee society has not shown any interest to file a petition to condone the delay of 156 days. 4. I have heard both the parties and perused the material available on record. It is evident from the records that the order of the Ld.CIT(A)dated 04.01.2023 was issued and served on the assessee on 04.01.2023 and the appeal against the order of the Ld.CIT(A) ought to have been filed by the assessee before the Tribunal on or before 03.03.2023, but the appeal was filed on 08.08.2023 with the delay of 156 days. No condonation petition was filed by the assessee for condoning the delay. Hence, the appeal is not maintainable and liable to be dismissed. Therefore, the appeal filed by the assessee is dismissed in-mine. 5. In the result, appeal of the assessee is dismissed in-limine.