Mahalaxmi Infrastructures, Nashik V. Assistant Commissioner of Income-tax, Circle -1, , Nashik

ITA 491/PUN/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9237 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 27-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.491/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Mahalaxmi Infrastructures, S-63, Regimental Plaza, Bytco Point, Nashik Road, Nashik- 422101. PAN : AAPFM1308L Vs. ACIT, Circle-1, Nashik. Appellant Respondent आदेश / ORDER PER S. S. VISWANETHRA RAVI, JM: This appeal by the assessee against the order dated 14.07.2017 passed by the CIT(A)-1, Nashik for the assessment year 2013-14. 2. We find this appeal was filed on 28.03.2019 with delay of 549 days. On examination of appeal memo, we find the Registry of this Tribunal issued defective notice dated 01.04.2019 to the assessee Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 13.10.2022 Date of pronouncement : 01.11.2022 ITA No.491/PUN/2019 2 stating that the appeal is time barred by 549 days and advised the assessee to rectify the defect by filing delay condonation petition within 10 days from the date of receipt of the notice, but however, no compliance was made by the assessee in filing the delay condonation petition. Thereafter, the Registry issued notices by RPAD dated 01.04.2022, 08.08.2022 and 24.08.2022 intimating the dates of hearing as 12.05.2022, 24.08.2022 and 13.10.2022 respectively. We find no representation from the assessee to all the said notices. The assessee did not put up appearance before this Tribunal in-spite of service of notice dated 01.04.2019, 11.04.2022, 08.08.2022 and 24.08.2022. Further, we note that the notice dated 13.09.2022 was issued to the assessee and the said notice was returned unserved to this Tribunal vide endorsement dated 15.09.2022 stating that the addressee left. Today i.e. 13.10.2022 also, we find no representation on behalf of the assessee nor any adjournment application filed. On perusal of the record, we note that the assessee did not comply with the defect notice issued by the Registry by filing delay condonation petition to condone the delay ITA No.491/PUN/2019 3 of 549 days. In the absence of which having no option we dismiss the present appeal in limine. 3. In the result, appeal of the assessee is dismissed. Order pronounced on this 01 st day of November, 2022. Sd/- Sd/- (G. D. PADMAHSHALI) (S. S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 01 st November, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nashik. 4. The Pr. CIT-1, Nashik. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.