Shri Balbhadra Haridas Vaishnav, Junagadh V. The ITO, Ward-3, Junagadh

ITA 26/RJT/2020

AI Insights

This case involves an appeal by Shri Balbhadra Haridas Vaishnav against an exparte assessment order passed under sections 144 and 147 of the Income Tax Act, 1961, for the Assessment Year 2011-12. The appeal was directed against the order of the Commissioner of Income Tax (Appeals)-3, Rajkot, dated 27.11.2019. The tribunal noted a 15-day delay in filing the appeal, for which no condonation petition or affidavit was submitted by the assessee. Despite the opportunity, the assessee did not appear before the tribunal, nor did they provide any material evidence to support their case. Consequently, the tribunal dismissed the appeal due to the procedural lapse concerning the delay in filing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138217 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Balbhadra Haridas Vaishnav, Block No. 453, Street No. 15, Moti Baugh Road, Raijinagar, Junagadh-362001 PAN No: AATPV0194M (Appellant) Vs The Income-tax Officer, Ward-3, Junagadh (Respondent) Assessee Represented: None Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 26-06-2023 Date of pronouncement : 28-06-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Appellate order dated 27.11.2019 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot, arising out of the exparte assessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 ITA No. 26/Rjt/2020 Assessment Year: 2011-12 I.T.A No. 26/Rjt/2020 A.Y. 2011-12 Page No Shri Balbhadra Haridas Vaishnav Vs. ITO 2 (hereinafter referred to as ‘the Act’) relating to the respective Assessment Year (A.Y) 2011-12. 2. The registry has noted that there is a delay of 15 days in filing the above appeal by the assessee. However the assessee has not filed any Affidavit or Petition to Condone the Delay. In spite of service of notice, None appeared on behalf of the assessee. This clearly shows that the assessee is not interested in pursuing the above appeal. 3. The Ld. Sr.D.R. Shri B.D. Gupta appearing for the Revenue submitted that the assessment order is exparte order passed u/s. 144 of the Act by the Assessing Officer after giving ample opportunities to the assessee. Even before the Commissioner (Appeals), the assessee not appeared in spite of various opportunities but filed written submission without any material evidences. Therefore in the absence of any details from the assessee in support of its grounds, the Ld. CIT(A) dismissed the appeal filed by the above assessee. Now before the Tribunal there is a delay of 15 days, but no explanation offered by the assessee, therefore the same is liable to be dismissed. 4. We have given our thoughtful consideration and perused the materials available on record. We do not find any Affidavit or Petition to Condone the Delay of 15 days in filing the above appeal by the assessee. Thus prima facie the appeal is not maintainable in law. In the absence of any explanation for the delay of 15 days in filing the above appeal by way Affidavit and Condonation Petition, I.T.A No. 26/Rjt/2020 A.Y. 2011-12 Page No Shri Balbhadra Haridas Vaishnav Vs. ITO 3 we have no other option than to dismiss the above appeal as in limine. 5. In the result, the appeal filed by the Assessee is dismissed as not maintainable Order pronounced in the open court on 28-06-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 28/06/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट