Jagdishchandra Chimanlal .Patel, Gandhinagar V. The ITO, Ward-2, Gandhinagar

ITA 351/AHD/2020

AI Insights

The case involves two separate appeals filed by Jagdishchandra Chimanlal Patel and Manulaben J Patel against orders from the Commissioner of Income Tax (Appeals), Gandhinagar, concerning the assessment years 2006-07 and 2007-08, respectively. The appeals were filed with significant delays (1820 days for Jagdishchandra and 1792 days for Manulaben) and were accompanied by insufficient appeal fees. Despite being notified of these issues, the assessees failed to rectify the deficiencies or appear in person or through representatives at the scheduled hearings. Consequently, the tribunal dismissed the appeals due to non-prosecution and procedural non-compliance.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 133655 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-12-2022
• Assessment Year: misc
• Appeal Filed On: 21-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.351/Ahd/2020 Asstt.Year : 2006-07 Jagdishchandra Chimanlal Patel Plot No.750, Vastunirman Society Sector 22 Gandhinagar. PAN : ABAPP 7309 J Vs ITO, Ward-2 Udhyog Bhavan Gandhinagar. ITA No.352/Ahd/2020 Asstt.Year : 2007-08 Manulaben J Patel Plot No.750, Vastunirman Society Sector 22 Gandhinagar. PAN : AFEPP 9231 R Vs ITO, Ward-3 Udhyog Bhavan Gandhinagar. (Applicant) (Responent) Assessee by : None Revenue by : Shri Mukesh Jain, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 0 6 / 1 2 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 0 6 / 1 2 / 2 0 2 2 आदेश/O R D E R The present two appeals have been filed by the above two assessees against orders passed by the Commissioner of Income Tax(Appeals), Gandhinagar in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 28.4.2015 and 25.5.2015 pertaining to Asst.Year 2006-07 and 2007-08 respectively. 2. When the both matters were taken up for hearing, Registry has pointed out that appeal in the case Shri Jagdish Chandra Chimanlal was delayed by 1820 days besides the appeal fee paid was short by Rs.921/-; and in the case of Manjulaben Jagdish Patel, appeal is ITA No.351 & 352/Ahd/2020 2 time barred by 1792 days. None appeared on behalf of the assessees at the time of hearing to present their respective cases. 3. It is noticed that the both appeals of the assessees was presented on 22.6.2020, and the Registry has pointed out to them the defects including huge delay of more than five years. But, the assessee has not filed any delay condonation application to explain the reason for the delay in filing appeal before the Tribunal and come forward to remove deficiency in appeal fee paid. Order sheet shows that the appeals of the assessees were listed for hearing on six occasions i.e. from 21-04-2022 to 6-12-2022, but in all the occasions, none appeared on behalf of the assessees. Looking to this conduct of the assessee throughout the proceedings that the assessee or their representative have not come forward not only to make good of the insufficiency of appeal fee and also explain for the huge delay, it is clear that there is a deliberate negligence on the part of the assessees to prosecute their appeals before the Tribunal and on such assessee no latitude can be shown. Therefore, I am unable to exercise my discretionary power to admit the appeals filed before the Tribunal. Accordingly, the appeals of the assessees are dismissed as un-admitted. 4. In the result, the appeals of the assessees are dismissed as unadmitted. Order pronounced in the Court on 6 th December, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 12/12/2022