Savita Gupta, Delhi V. ITO, Ward- 45(5), New Delhi

ITA 4682/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7594 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 24-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A.No.4682/Del/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.स ं /.I.T.A No.4682/Del/2018 िनधाªरणवषª/Assessment Year: 2013-14 Smt. Savita Gupta, 173, Site : 2, Vikas Puri, New Delhi – 110 018. बनाम Vs. Income Tax Officer, Ward : 45 (5) New Delhi. PAN No. ANWPG4439Q अपीलाथê/ Appellant ÿÂयथê/ Respondent िनधाªåरतीकìओरसे / Assessee by : N o n e; राजÖवकìओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; स ु नवाईकìतारीख/ Date of hearing : 14.06.2022 उĤोषणाकìतारीख/Pronouncement on : 14.06.2022 आदेश / O R D E R PER C. N. PRASAD, J.M. This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-15, New Delhi [hereinafter referred to CIT (Appeals)] dated 17.07.2017 for the Assessment Year 2013-14. I.T.A.No.4682/Del/2018 2 2. In spite of issue of notice none appeared nor any adjournment was moved. The notice issued through Speed Post with Acknowledgement due returned un-served. 3. From the record before us we observe that the appeal is filed with delay of 99 days and the assessee filed letter requesting for condonation of delay stating that the assessee had medical issues and was unable to attend any work related issues. Since assessee was under mental tension and depression, she had no idea as to what was not completed by her. For these reasons the assessee requested for condonation of delay. It observed that the delay condonation letter is on a plain paper not supported by any affidavit nor any other evidence in support of the averments stated in the letter was filed. As the assessee could not prove the contents of the letter and could not explain properly the delay of 99 days in filing the appeal belatedly, we are of the view that this appeal is not admissible and liable to be dismissed. 4. In the result, appeal of the assessee is dismissed in limine. Order pronounced in the open court on 14/06/2022 Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/06/2022 *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; I.T.A.No.4682/Del/2018 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 14.06.2022 Date on which the typed draft is placed before the dictating member 14.06.2022 Date on which the typed draft is placed before the other member 14.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 14.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 14.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 14.06.2022 Date on which the final order is uploaded on the website of ITAT 14.06.2022 Date on which the file goes to the Bench Clerk 14.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order