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Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA
Assessment Year: 2012-13 A.K.A. Developers Pvt. Ltd. v. The ITO 77, Govt. Industrial Estate Ward 6(1) Kalpi Road Kanpur Kanpur TAN/PAN:AAHCA6235 (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 05 12 2024 Date of pronouncement: 11 12 2024 O R D E R
This appeal has been preferred by the assessee against the order dated 26.12.2023, passed by the ld. Commissioner of Income Tax (Appeal)-I (ld. CIT(A), Kanpur for Assessment Year 2012-13.
At the outset, it was brought to the notice of the Bench that there is a delay of 2229 days in filing of the appeal and no application for condonation of delay, in filing the appeal before the Tribunal, has been filed by the assessee. Further, a perusal of record shows that earlier this appeal was fixed for hearing on three occasions, but none attended on behalf of the assessee and on the last date of hearing, i.e. on 05.12.2024 also, none was present on behalf of the assessee. Since the appeal filed by the assessee is defective and there is no representation from the side of the assessee on various occasions, the appeal of the assessee is liable to be dismissed as un-admitted. I order accordingly. However, the assessee shall have the liberty to approach this Tribunal for restoration of this appeal for regular hearing, explaining the cause of delay in filing of the appeal before the Tribunal, if so advised.
In the result, the appeal is dismissed as un-admitted.
Order pronounced in the open Court on 11/12/2024.