SHRI BALBHADRA HARIDAS VAISHNAV,JUNAGADH vs. THE ITO, WARD-3, JUNAGADH
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Shri Waseem Ahmed & Shri T.R. Senthil Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member
ITA No. 26/Rjt/2020 Assessment Year: 2011-12
Shri Balbhadra Haridas The Income-tax Vaishnav, Officer, Block No. 453, Vs Ward-3, Junagadh Street No. 15, Moti Baugh Road, (Respondent) Raijinagar, Junagadh-362001 PAN No: AATPV0194M (Appellant) Assessee Represented: None Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 26-06-2023 Date of pronouncement : 28-06-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the Appellate order dated 27.11.2019 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot, arising out of the exparte assessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961
I.T.A No. 26/Rjt/2020 A.Y. 2011-12 Page No 2 Shri Balbhadra Haridas Vaishnav Vs. ITO
(hereinafter referred to as ‘the Act’) relating to the respective Assessment Year (A.Y) 2011-12.
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,
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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,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, राजकोट
