M/s. Manishkumar & Company, Botad V. The ACIT, Circle-2, Bhavnagar

ITA 125/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5760 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-12-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 10-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR
• Keywords: Condonation of delay

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH A BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO.125/AHD/2018 / ASSTT. YEAR: 2012-13 M/S.MANISHKUMAR & COMPANY NR. ROLLING MILL SALANGPUR ROAD,BOTAD. PAN : AALFM 2561 P VS. ACIT, CIR.2 BHAVNAGAR. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI DEELIPKUMAR, SR.DR ! / DATE OF HEARING : 12/02/2020 '#$ ! / DATE OF PRONOUNCEMENT: 17/02/2020 %& / O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF ASSES SEE AGAINST ORDER OF THE LD.CIT(A)-6, AHMEDABAD DATED 22.8.2016 PASSED FOR THE ASSTT.YEAR 2012-13. 2. THIS APPEAL WAS PRESENTED BEFORE THE TRIBUNAL ON 10.1.2018 THROUGH REGISTERED POST. REGISTRY HAS FOUND THAT A PPEAL IS TIME BARRED BY 3 DAYS. A DEFECT MEMO TO THIS EFFECT WAS ISSUED TO THE ASSESSEE ON 9.10.2018. IT WAS DULY SERVED UPON THE ASSESSEE. THEREAFTER, THE APPEAL HAS BEEN LISTED FOR HEARING. NOTICES HAVE B EEN SERVED UPON THE ASSESSEE, TIME AND AGAIN THROUGH REGISTERED POST. BUT NEITHER THE ASSESSEE HAS FILED ANY APPLICATION FOR CONDONATION OF DELAY NOR CARED TO APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING. SINCE ASSESSEE FAILED TO FILE ANY EXPLANATION FOR CONDONATION OF DELAY, A ND FAILED TO APPEAR ITA NO.125 /AHD/2018 2 BEFORE THE TRIBUNAL, WE ARE OF THE VIEW THIS APPEAL DESERVES TO BE DISMISSED BEING DEFECTIVE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED BEING DEFECTIVE. ORDER PRONOUNCED IN THE COURT ON 17 TH FEBRUARY, 2020 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT