ASIA BIOTECH PRIVATE LIMITED,JAIPUR V. ITO WARD 6(1) JAIPUR, JAIPUR

ITA 688/JPR/2025

AI Insights

Asia Biotech Private Limited challenged an order from the Learned CIT(A) before the Income Tax Appellate Tribunal, Jaipur, relating to the assessment year 2015-16. The challenge was against an intimation under section 143(1) of the Income Tax Act, issued by the Centralized Processing Unit in Bengaluru. The primary issue was the dismissal of the appeal by the CIT(A) due to it being filed 3355 days late, far beyond the 30-day limit prescribed under section 246(1)(a) of the Act. The Tribunal noted the repeated absence of the appellant's representatives and the lack of any justification for the delay, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792958 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Keywords: Period of limitation

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 688/JPR/2025 fu/kZkj.k o\"kZ@AssessmentYear : 2015-16 Asia Biotech Private Limited H1-184, Malviya Nagar Industrial Area, Jaipur. cuke Vs. The ITO, Ward-6(1), Jaipur. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAKCA4150A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl.CIT lquokbZ dh rkjh[k@Date of Hearing :23/09/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 24/09/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIALMEMBER . Assessee has challenged before this Appellate Tribunal, order dated 27.02.2025, passed by Learned CIT(A), relating to the assessment year 2015-16, whereby the appeal filed by the assessee, challenging intimation u/s 143(1) of the Act issued by Centralized Processing Unit (CPC), Bangaluru, came to be dismissed in limine, being barred by limitation and having been filed 3355 days after the prescribed period of limitation. Printed from counselvise.com 2 ITA No. 688/JPR/2025 Asia Biotech Pvt. Ltd., jaipur. 2. Present appeal came to be presented on 28.04.2025. On 03.07.2025, adjournment was sought on behalf of the appellant on the ground that written submission and paper book were yet be prepared on receiving details, from the appellant. Allowing said request, the appeal was adjourned to 27.08.2025. On 27.08.2025, none appeared on behalf of the appellant, and in the interest of justice, same was adjourned for today. However, none has appeared on behalf of the appellant even today. There is no request from the side of the appellant or any justification for non appearance on its behalf. 3. In the given situation, we have heard Ld. DR for the department, so as to dispose of the appeal. 4. Ld. DR for the department has referred to the impugned order, whereby the appeal filed by the assessee, after a delay of 3355 days, came to be dismissed by Learned CIT(A), particularly when the appellant failed to prove any sufficient cause for the said inordinate delay. Accordingly, the contention raised by Ld. DR for the department is that there is no illegality or irregularity in the impugned order passed by Learned CIT(A), and as such, present appeal filed by the appellant deserves to be dismissed. Printed from counselvise.com 3 ITA No. 688/JPR/2025 Asia Biotech Pvt. Ltd., jaipur. 5. As is available from record, intimation u/s 143(1) of the Act, was issued on 31.01.2016. The assessee presented the appeal before Learned CIT(A) on 05.02.2025. U/s 246(1)(a) of the Act, the assessee was required to present appeal within 30 days from the date of service of intimation order. 6. Date of the passing of the impugned intimation is on 31.10.2016. When the prescribed period of 30 days as provided u/s 246(1)(a) of the Act is calculated, from the said date, appeal filed before Learned CIT(A) was barred by limitation for more 3300 days. 7. Learned CIT(A) was of the view that the appellant had failed to prove any sufficient cause for delay in filing of the appeal there, and as such, he dismissed the application seeking condonation of delay. 8. As noticed above, the assessee-appellant did not care to appear before the Appellate Tribunal on the previous date. Notwithstanding absence on behalf of the appellant, in the interest of justice, the appeal was adjourned for today. But, none has cared and dared to appear on behalf of the appellant to satisfy that the impugned order suffers from any illegality or irregularity. 9. In absence of any material on record to prove that the appellant was prevented from filing of the appeal within stipulated period of 30 days from Printed from counselvise.com 4 ITA No. 688/JPR/2025 Asia Biotech Pvt. Ltd., jaipur. 31.01.2016, impugned order deserves to be upheld and present appeal deserves to be dismissed. Result 10. Consequently, this appeal is hereby dismissed, while upholding the impugned order passed by Learned CIT(A). File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 24/09/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24/09/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Asia Biotech Pvt. Ltd., jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-6(1), Jaipur. 3. vk;djvk;qDr@ Theld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 688/JPR/2025) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar Printed from counselvise.com "