KDP Buildwell P.Ltd, Delhi V. DCIT, Central circle, Ghaziabad

ITA 524/DEL/2019

AI Insights

The case involves M/s KDP Buildwell Pvt. Ltd., the appellant, contesting an order from the CIT (Appeals)-IV, Kanpur, which was dated 23.03.2018 for the Assessment Year 2014-15. The primary contention in the appeal was the dismissal of the case by the CIT(A) on grounds of non-maintainability due to non-payment of admitted tax before filing the appeal. The Tribunal, however, did not reach the merits of the case as the appeal was dismissed on procedural grounds due to significant delay in filing without adequate explanation or a condonation petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121796 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.524/DEL/2019 [Assessment Year: 2014-15] M/s KDP Buildwell Pvt. Ltd. A-213, 1 st Floor, Shanti Gopal Chamber, Vikas Marg, Shakarur, Delhi-110092 Vs Dy. Commissioner of Income Tax, Central Circle, Ghaziabad PAN-AABCS6353E Assessee Revenue Assessee by None Revenue by Mohd. Gayasuddin Ansari CIT-DR Date of Hearing 05.04.2023 Date of Pronouncement 13.04.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of Ld. CIT (Appeals)-IV, Kanpur, dated 23.03.2018 for the Assessment Year 2014- 15. 2. The grounds of appeal read as under:- “1. On the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in dismissing the appeal treating the same as non-maintainable for non-payment of admitted tax before filing the appeal without correcting the property appreciating the facts and circumstances of the case and law bearing on the subjection. The above action being arbitrary, erroneous and unlawful must be quashed with directions for relief. That the Ld. CIT(A) be directed to adjudicate the appeal on merits. 3. We have heard the ld. DR and perused the records. None appeared on behalf of the assessee for the past several occasions, hence, we 2 ITA No.524/Del/2019 propose to dispose of the appeal by hearing the ld. DR and perusing the records. It is noted that there is a delay of 234 days. The assessee has duly intimated about this delay. However, the assessee has not filed any explanation about the cause of delay and also not filed condonation petition in this regard. Hence, we are of the considered opinion that this appeal filed by the assessee is liable to be dismissed in limine being time barred. Accordingly, the appeal of the assessee is dismissed as time barred. 4. In the result, this appeal of the assessee stands dismissed. Order pronounced in the open court on 13 th April, 2023. Sd/- Sd/- [ANUBHAV SHARMA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 13.04.2023. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi