Smt. Nishaben Sopariwala, Surat V. The Income Tax Officer, Ward-1(3)(3), Surat

ITA 1292/AHD/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3691 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Keywords: Condonation of delay

Judgement Text

NISHABEN V. SOPARIWALA V. ITO-WD-1(3)(3) SURAT/I.T.A.NO. 1292/AHD/ A.Y. 12-13 PAGE 1 OF 2 , , IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER . . /. I.T.A NO.1292/AHD/2017 / ASSESSMENT YEAR:2012-13 SMT. NISHABEN V. SOPARIWALA, B/743, SAHIV SADAV, HANUMAN CHAR RASTA, GOPIPURA SURAT PAN:BFFPS 2509 D INCOME TAX OFFICER, WARD- 1(3)(3) SURAT APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY MRS. ANUPAMA SINGLA, SR.D.R. / DATE OF HEARING: 10.02.2020 /PRONOUNCEMENT ON 1 0.02.2020 /O R D E R PER O. P. MEENA, AM: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2,SURAT (IN SHORT THE CIT (A)) DATED 28.07.2016 PERTAINING TO ASSESSMENT YEAR 2012-13. 2. CONDONATION OF DELAY IN FILING OF APPEAL BY THE ASSESSEE. 3. THIS APPEAL WAS FIXED FOR HEARING ON 10.02.2020 BUT NON HAS APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, THIS BEING CONSIDERED EX-PARTE. IT IS FURTHER NOTICED THAT THE REGISTRY HAS POINTED OUT DELAY IN FILING OF APPEAL BY 55 DAYS WHICH WAS INTIMATED TO THE ASSESSEE BY REGISTRY VIDE DEFICIT NOTICE DATED 29.05.2017. HOWEVER, NO COMPLIANCE WAS MADE NOR THE DEFICIT WAS REMOVED. FURTHER NO CONDONATION APPLICATION FOR DELAY IN FILING OF APPEAL HAS BEEN FILED BY THE ASSESSEE. IT IS ALSO NOTICED THAT NONE HAS ATTENDED BEFORE CIT (A). HENCE, APPEAL WAS PASSED EX-PARTE. SINCE NO APPLICATION FOR CONDONATION OF DELAY HAS NISHABEN V. SOPARIWALA V. ITO-WD-1(3)(3) SURAT/I.T.A.NO. 1292/AHD/ A.Y. 12-13 PAGE 2 OF 2 BEEN MADE HENCE, THIS APPEAL IS NOT MAINTAINABLE ON ACCOUNT OF DELAY. HENCE, TREATED AS DISMISSED. ACCORDINGLY, WERE ARE NOT GOING ON MERIT OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. 5. THE ORDER PRONOUNCED IN OPEN COURT ON 10.02.2020. SD/- SD/- (SANDEEP GOSAIN) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: FEBRUARY 10 TH , 2020/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/ GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT