KUSHAL MANOJ AGGRAWAL,AHMEDABAD vs. COMMISSIONER INCOME OF TAX APPEAL-12,AHMEDABAD, AHMEDABAD
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
PER Ms. MADHUMITA ROY - JM:
The instant appeal filed at the instance of the assessee is directed against the order dated 31.03.2021 passed by Ld. Commissioner of Income Tax (Appeals)-12, Ahmedabad (in short ‘CIT(A)’) arising out of the
ITA No. 264/Ahd/2021 (Kushal Manoj Aggrawal vs. CIT(A)) A.Y.– 2012-13 - 2 - order dated 19.12.2019 passed by the ACIT, Central Circle-2(4), Ahmedabad under Section 147 r.w.s. 143(3) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2012-13.
At the time of hearing of the matter, none appeared on behalf of the assessee. It appears from the records that the appeal is barred by limitation for 143 days. No application for condonation of delay has been filed by the assessee, which has been first confirmed by us upon going through the entire records before us. Neither any application for condonation of delay nor any affidavit to that effect is found to have been filed by the assessee. It is pertinent to mention that records reveal that the matter is being taken up by the Bench from 14th July, 2023 and thereafter whenever the matter was taken up in spite of service of notice, no one appeared on behalf of the assessee to represent the case before us. Thus, having regard to the facts and circumstances of the matter, we find that the assessee is not interested to proceed with the matter. Even an application for condonation of delay has been filed on their behalf to take an opportunity to get the appeal admitted upon condonation of delay in preferring the appeal before us. Thus, having regard to the conduct and lackadaisical approach of the assessee in the absence
ITA No. 264/Ahd/2021 (Kushal Manoj Aggrawal vs. CIT(A)) A.Y.– 2012-13 - 3 - of any application for condonation of delay filed by the assessee, we do not find any reason to admit the appeal. The same is, therefore, dismissed.
In the result, appeal preferred by the assessee is dismissed.
This Order pronounced on 29/01/2024
Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/01/2024 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad
