RAJ KUMAR GANDHI,DELHI vs. ITO, WARD-34(1), DELHI, DELHI

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ITA 2385/DEL/2024Status: FixedITAT Delhi04 September 2025AY 2011-12Bench: 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 all three appeals were barred by limitation by approximately 1531 days. No explanation was provided by the assessee for this delay, and no one appeared on behalf of the assessee during the hearing. Consequently, the Tribunal declined to admit the appeals.

What were the facts?

The assessee filed three appeals against an order passed by the NFAC, Delhi, arising from assessment orders passed by the ITO. The appeals were filed for Assessment Years 2011-12, 2012-13, and 2017-18.

What were the issues?

Whether the appeals filed by the assessee are admissible despite being barred by limitation and without any explanation for the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

Hearing: 04.09.2025Pronounced: 04.09.2025

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.

2.

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.

3.

All the appeals preferred by the assessee are dismissed.

Order pronounced in the open court on 04.09.2025

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