Shri Vrushank Amish Davda , Ahmedabad V. The ITO, Ward-3(1)(3), Ahmedabad

ITA 438/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7532 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: Non compliance; Condonation of delay

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘C’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER ITA No.438/Ahd/2020 Assessment Year :2013-14 Vrushank Amish Davda Kamal Shanti, B/s. Bank of Baroda Nr.Sardar Patel Colony Underbridge, Ahmedabad. PAN : AJAPD9904B Vs . ITO, Ward-3(3)(2) Ahmedabad. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : None Revenue by : Shri V.K. Singh, Sr.DR स ु नवाई क तार ख/Date of Hearing : 13/07/2022 घोषणा क तार ख /Date of Pronouncement: 14/07/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Appeals)-9, Ahmedabad [hereinafter referred to as “CIT(A)”] under section 250(6) of the Income Tax Act, 1961 ("the Act" for short),dated 12.12.2017 pertaining to the Asst.Year (A.Y) 2013-14 . 2. At the outset, it was brought to the notice of the Bench that the Registry has pointed out that the appeal filed by the assessee is time barred by 926 days. No application for condonation of delay has been filed before us by the assessee to explain such a huge ITA No.438/Ahd/2020 2 delay of 926 days in filing his appeal. Even at the time of hearing, neither the assessee nor any representative of the assessee has put appearance to pray for condonation of the delay. No application seeking adjournment has been filed before us. Therefore, in the absence of any explanation for the inordinate delay of about 3 years in filing appeal before us, we are unable to admit the present appeal. Further we have noted from the orders of the authorities below that the assessee is a habitual non compliant assessee who has neither appeared before the AO nor the Ld.CIT(A). The assessee it seems is not interested in pursuing its matters. 3. In view of the above therefore the appeal is dismissed as unadmitted. Order pronounced in the Court on 14 th July, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 14/07/2022