M/s. Akashar Developers, Ahmedabad V. The Income tax Officer,Ward-9(2), Ahmedabad

ITA 2575/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1136 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Keywords: Condonation of delay

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE-PRESIDENT AND SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO.2575/AHD/2012 / ASSESSMENT YEAR: 2007-2008 M/S.AKSHAR DEVELOPERS SHREEJI BUNGALOWS OPP: GUJARAT HIGH COURT S.G. ROAD, AHMEDABAD 380 006. PAN: AAMFA 2118 B VS ITO, WARD - 9(2) AMBAWADI, AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI NARENDRA SINGH, SR.DR / DATE OF HEARING : 09/09/2015 / DATE OF PRONOUNCEMENT: 09/09/2015 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF THE LD.CIT(A)-XV DATED 12.05.2010 PASSED FOR THE ASSTT. YEAR 2007-08. 2. SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE L D.CIT(A) HAS ERRED IN UPHOLDING THE DISALLOWANCE OF RS.33,91,630/- WHI CH WAS MADE BY THE AO WITH THE AID OF SECTION 40(A)(IA) OF THE ACT. T HIS APPEAL WAS PRESENTED BEFORE THE TRIBUNAL ON 9.11.2012 AND ACKN OWLEDGEMENT- CUM-NOTICE WAS ISSUED TO THE ASSESSEE APPRAISING IT THE DATE OF HEARING AS 8.1.2013. THE ASSESSEE WAS ALSO APPRISED THAT T HE APPEAL IS PRIMA FACIE TIME BARRED BY 850 DAYS. THE ASSESSEE HAS NOT FIL ED COPY OF FORM NO.35, THE GROUNDS OF APPEAL BEFORE THE CIT(A) AND STATEMENT OF FACTS IN DUPLICATE. ON 8.1.2013 NO ONE APPEARED ON BEHAL F OF THE ASSESSEE. ITA NO.2575/AHD/2012 2 THE HEARING WAS ADJOURNED SINE DIE . THE REGISTRY HAD SERVED NOTICE THROUGH REGD. POST POINTING OUT THE DEFECTS IN APPE AL AS WELL AS FIXATION OF APPEAL FOR HEARING ON 9.9.2015. THE ASSESSEE HA S NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY SUPPORTED WITH THE AFFIDAVIT. IT HAS NOT REMOVED OTHER DEFECTS IN THE APPEAL. NO ONE HA S COME PRESENT ON BEHALF OF THE ASSESSEE. THEREFORE, WE ARE OF THE V IEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. THERE IS NO APPLICATION FOR CONDONATION OF DELAY. THERE IS A HUGE DELAY OF 850 DAYS, AND WITHOUT ANY PLAUSIBLE EXPLANATION, WE CANNOT CONDONE THE DE LAY, THEREFORE, THIS APPEAL IS DISMISSED BEING TIME BARRED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 9 TH SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- (G.D. AGRAWAL) VICE-PRESIDENT (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 09/09/2015 $% & ''() *$)' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , / DR, ITAT, 6. &)* + / GUARD FILE. $% + / BY ORDER, ,/ - ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD