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Facts
The appeals were filed by the assessee against a common order of the NFAC, arising from assessment orders for AYs 2011-12, 2012-13 & 2017-18. The appeals were filed with a delay of approximately 1531 days.
Held
The Tribunal held that the appeals were barred by limitation as there was no explanation provided for the significant delay. Furthermore, no one appeared on behalf of the assessee during the hearing.
Key Issues
Whether the appeals filed by the assessee are to be admitted despite being barred by limitation and without any reasonable cause or explanation for the delay.
Sections Cited
147, 143(3), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
These appeals filed by the assessee are directed against the common order dated 24.04.2024 passed by the Ld. NFAC, Delhi arising out of the different Assessment Orders dated 08.12.2018, 29.12.2019 & 31.12.2019 passed by the ITO, Ward 34(1) New Delhi under Section 147/143(3)/144 of the Income Tax Act, 1961 (hereinafter referred to as to 2387/Del/2024 Raj Kumar Gandhi (AYs: 2011-12, 2012-13 & 2017-18)
‘the Act’) for Assessment Years 2011-12, 2012-13 & 2017-18 respectively.
All the 3 appeals filed by the assessee are found to be barred by limitation by almost 1531 days. However, no explanation is forthcoming from the assessee in support of such delay in filing of appeals before us. We further note that at the time of hearing of the matters none appeared on behalf of the assessee neither any adjournment has been sought for. Thus, in the absence of any assistance rendered by the assessee and particularly in the absence of explanation in support of such delay filing of the appeals before us, we declined to admit these appeals. As the same are admittedly found to be barred by limitation, all these appeals are dismissed.
All the appeals preferred by the assessee are dismissed.
Order pronounced in the open court on 04.09.2025