DEVANG RAVISHANKAR PANDYA,MEHSANA, GUJARAT V. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

ITA 1707/AHD/2025

AI Insights

The case involves an appeal by Devang Ravishankar Pandya against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The appeal was dismissed due to multiple procedural defects, including being time-barred and lacking necessary affidavits and proper signatures. The tribunal noted that the defects pointed out to the assessee were not rectified, leading to the dismissal of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827392 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAMTA SINGH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1707/Ahd/2025 (िनधा[रण वष[ / Assessment Year : 2017-18) Devang Ravishankar Pandya Shree Ram Petrolium Kalari Highway, Kalari, Bechraji, Mehsana, Gujarat-384210 बनाम/ Vs. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi, New Delhi èथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AXRPP7915R (Appellant) .. (Respondent) अपीलाथȸ ओर से /Appellant by : None Ĥ×यथȸ कȧ ओर से/Respondent by : Smt. Mamta Singh, Sr. DR Date of Hearing 07/01/2026 Date of Pronouncement 08/01/2026 O R D E R The present appeal has been filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”) dated 28.10.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2017-18. 2. None appeared on behalf of the assessee and nor any application for adjournment has been filed. Even in the earlier Printed from counselvise.com ITA No.1707/Ahd/2025 [Devang Ravishankar Pandya vs. CIT(A)] A.Y. 2017-18 - 2 – occasion when the appeal was fixed for hearing, none appeared for the assessee. Notice, thereafter, was directed to be issued by RPAD. However, none has come present even today for the assessee. Besides, I have noted that the assessee’s appeal is defective and the assessee had been notified so pointing out the defects as under: “1. Appeal is time-barred by 247 days. 2. (EF) Affidavit in support of Petition for condoning the delay in filing appeal/application is not uploaded. 3. (EF) Complete address not (correctly) filled in Respondent's personal information 4. (EF) Date of service/communication of order in Column 3(c) not (correctly) filled in 5. (EF) Grounds of appeal filed before Tribunal not arising out of order appealed against 6. (EF) Memorandum of appeal not (properly) signed/verified by the person authoried u/s 140 of the IT Act, 1961 7. (EF) Name/designation not (correctly) filled in Respondent's personal information 8. (EF) Respondent's name/designation in Cause Title not (correctly) filled 9. Respondent's Personal Information is not filled.” 3. The said defects have not been rectified till date. In view of the above, I find no reason to entertain assessee’s appeal, more importantly, considering the fact that it is time barred by 247 days and there is no proper application filed supported by an affidavit for condonation of the delay in the filing of the appeal. Further, the grounds of appeal raised before me are noted to be Printed from counselvise.com ITA No.1707/Ahd/2025 [Devang Ravishankar Pandya vs. CIT(A)] A.Y. 2017-18 - 3 – not arising out of the order appealed against and even the memorandum of appeal is not properly signed and verified by the person authorized u/s.140 of the Act. 4. In the result, the appeal filed by the assessee is dismissed as non-maintainable. This Order pronounced on 08/01/2026 Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 08/01/2026 S. K. SINHA True Copy आदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "