M/S. VIGHNAHARTA LAND DEVELOPERS ,NAGPUR vs. INCOME TAX OFFICER, WARD 2(2), NAGPUR

ITA 15/NAG/2021Status: DisposedITAT Nagpur13 June 2024AY 2009-10Bench: SHRI V. DURGA RAO (Judicial Member)2 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 found that the delay in filing the appeal was not a fit case for condonation. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 337 days. No one appeared on behalf of the assessee when the appeal was called for hearing.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned by the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Respondent: Shri Abhay Y. Marathe

The present appeal has been filed by the assessee challenging the impugned order dated 25/10/2017, passed by the learned Commissioner of Income Tax (Appeals)–2, Nagpur, [“learned CIT(A)”], for the assessment year 2009–10.

The Registry has pointed out that there is a delay of 337 day in filing the present appeal by the assessee before the Tribunal.

When this appeal was taken up for hearing, no one is appeared from the assessee’s side. There is a delay of 337 days in filing the appeal. We find

M/s. Vighnaharta Land Developers ITA no.15/Nag./2021 that it is not a fit case to condone the delay. Accordingly, the appeal is dismissed in lemini.

In the result, appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 13/06/2024

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