SHRI BALBHADRA HARIDAS VAISHNAV,JUNAGADH vs. THE ITO, WARD-3, JUNAGADH

The registry has noted that there is a delay of 15 days in filing the above appeal by the assessee. However the assessee has not filed any Affidavit or Petition to Condone the Delay. In spite of service of notice, None appeared on behalf of the assessee. This clearly shows that the assessee is not interested in pursuing the above appeal.

The Ld. Sr.D.R. Shri B.D. Gupta appearing for the Revenue submitted that the assessment order is exparte order passed u/s. 144 of the Act by the Assessing Officer after giving ample opportunities to the assessee. Even before the Commissioner (Appeals), the assessee not appeared in spite of various opportunities but filed written submission without any material evidences. Therefore in the absence of any details from the assessee in support of its grounds, the Ld. CIT(A) dismissed the appeal filed by the above assessee. Now before the Tribunal there is a delay of 15 days, but no explanation offered by the assessee, therefore the same is liable to be dismissed.

We have given our thoughtful consideration and perused the materials available on record. We do not find any Affidavit or Petition to Condone the Delay of 15 days in filing the above appeal by the assessee. Thus prima facie the appeal is not maintainable in law. In the absence of any explanation for the delay of 15 days in filing the above appeal by way Affidavit and Condonation Petition, Page No 3 Shri Balbhadra Haridas Vaishnav Vs. ITO we have no other option than to dismiss the above appeal as in limine.

In the result, the appeal filed by the Assessee is dismissed as not maintainable Order pronounced in the open court on 28-06-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 28/06/2023 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,