M/s. Divine Exports, Mumbai V. ITO, Haridwar

ITA 7021/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3251 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.7021/DEL./2014 ASSESSMENT YEARS 2007-2008 M/S. DIVINE EXPORTS , SHALL BE C/O. RENDISSANCE CORPORATION, 203, 2 ND FLOOR, A-WING, CHINTAMANI PLAZA, ANDHERI-KURLA ROAD, CHAKALA, AHDHERI EAST, MUMBAI 400 099. PAN AAFFD5687B VS., THE INCOME TAX OFFICER, WARD-1, HARIDWAR. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. ASHIMA NEB, SR. D.R. DATE OF HEARING : 30.11.2017 DATE OF PRONOUNCEMENT : 30.11.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-1, DEHRADUN, DATED 11 TH SEPTEMBER, 2014, FOR THE A.Y. 2007-2008. 2. ACCORDING TO COLUMN NO.9 OF FORM NO.36, 16 TH OCTOBER, 2014 HAS BEEN MENTIONED AS DATE OF COMMUNICATION OF THE ORDER APPEALED AGAINST. HOWEVER, THE ASSESSEE FILED THE A PPEAL BEFORE THE 2 ITA.NO.7021/DEL./2014 M/S. DIVINE EXPORTS, HARIDWAR . TRIBUNAL ON 29 TH DECEMBER, 2014. THUS, THE APPEAL OF ASSESSEE WAS TIME BARRED BY 14 DAYS. THE OFFICE ISSUED DEFECT ME MO TO THE ASSESSEE INTIMATING THE SAME TO RECTIFY THE DEFECT IN THE APPEAL. HOWEVER, THE ASSESSEE DID NOT TAKE ANY STEPS. ON TH E LAST DATE OF HEARING I.E., ON 23.11.2017, THE APPEAL WAS ADJOURN ED ON THE REQUEST OF THE ASSESSEE. THE ASSESSEE WAS DIRECTED TO TAKE STEPS FOR EXPLAINING THE DELAY IN FILING THE APPEAL BEYOND THE PERIOD OF LIMITATION. THE APPEAL WAS ADJOURNED TO 30.11.2017. HOWEVER, NONE A PPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF TH E APPEAL. THE ASSESSEE DID NOT FILE ANY APPLICATION FOR CONDONATI ON OF DELAY. IT, THEREFORE, APPEARS THAT ASSESSEE HAS NO EXPLANATION WHATSOEVER TO EXPLAIN THE DELAY IN FILING THE APPEAL. THE APPEAL IS FILED BEYOND THE PERIOD OF LIMITATION. THE APPEAL OF THE ASSESSEE IS THEREFORE, DISMISSED BEING TIME BARRED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 30 TH NOVEMBER, 2017 VBP/- 3 ITA.NO.7021/DEL./2014 M/S. DIVINE EXPORTS, HARIDWAR . COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.