RAMSHANIHI HYDRAULICS PRIVATE LIMITED,GURGAON vs. ASSESSING OFFICER, GURGAON

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ITA 5640/DEL/2024Status: DisposedITAT Delhi08 September 2025AY 2017-18Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no application for condonation of delay was filed by the assessee. Consequently, the appeal was dismissed as defective due to being barred by limitation.

What were the facts?

The assessee's appeal was directed against an order passed by the NFAC for AY 2017-18. The appeal was filed with a significant delay of 372 days before the Tribunal.

What were the issues?

Whether the appeal filed by the assessee is maintainable without an application for condonation of delay when filed beyond the prescribed limitation period.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Rajesh Kumar Dhanesta, Sr. DR
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 08.09.2025Pronounced: 08.09.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

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.

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.

Order pronounced in open court on 08.09.2025.

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