RAMSHANIHI HYDRAULICS PRIVATE LIMITED,GURGAON vs. ASSESSING OFFICER, GURGAON
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRAAssessment Year: 2017-18
PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 20.09.2023 [DIN & Order No. ITBA/NFAC/S/250/2023-24/1056331415(1) passed by the National Faceless Appeal Centre (NFAC), Delhi in proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2017-18. 2. None appeared on behalf of the assessee at the hearing. We proceed to dispose of the appeal, ex parte, qua the assessee. We have heard learned DR and perused the material available on record.
2
3. As per office report there is delay of 372 days in filing the appeal before the Tribunal. The order passed by the learned CIT(A)/NFAC is dated 20.09.2023
whereas the appeal has been filed before the Tribunal on 6.12.2024. Even no application seeking condonation of delay in filing the appeal has been preferred on behalf of the assessee. Thus, we have no option but to dismiss the assessee’s instant appeal as defective, being barred by limitation. Ordered accordingly.
4. The assessee’s appeal ITA No. 5640/Del/2024 is dismissed.
Order pronounced in open court on 08.09.2025. (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 08.09.2025..
*MP*