A.K.A. DEVELOPERS PVT.LTD.,KANPUR vs. ITO WARD-6(1), KANPUR

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ITA 294/LKW/2024Status: DisposedITAT Lucknow11 December 2024AY 2012-13Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the substantial delay and the absence of the assessee's representative. Consequently, the appeal was dismissed as un-admitted.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 2229 days. No application for condonation of delay was filed. The assessee also failed to appear on multiple hearing dates.

What were the issues?

The primary issue was the maintainability of the appeal due to a significant delay and the lack of a condonation application. The absence of the assessee's representative also contributed to the dismissal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Respondent: Shri Sunil Kumar Rajwanshi, D.R

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.

2.

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.

3.

In the result, the appeal is dismissed as un-admitted.

Order pronounced in the open Court on 11/12/2024.

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