Omveer Singh, Ghaziabad V. ITO, Ward- 2(1), Ghaziabad

ITA 7694/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3648 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 201; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.7694/DEL./2018 ASSESSMENT YEAR 2009-2010 SHRI OMVEER SINGH, VILLAGE DUHAI 533, DUHAI VILLAGE, GHAZIABAD 201 001 UTTAR PRADESH. PAN ACDPO1076D VS., THE INCOME TAX OFFICER, WARD 2 (1), CGO COMPLEX-2, KAMLA NEHRU NAGAR, HAPUR CHUNGI, GHAZIABAD. UTTAR PRADESH. PIN 201 001. (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI PRADEEP SINGH GAUTAM, SR. D.R. DATE OF HEARING : 13 .1 1 .2019 DATE OF PRONOUNCEMENT : 13 .11.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD, DATED 28.09.2018, FOR THE A.Y. 2009-2010. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE A.O. NOTED THAT AS NO RETURN UNDER SECTION 148 HAVE BEEN FILED BY THE ASSESSEE, THEREFORE, ASSESSMENT WAS COMPLETED UNDER SECTION 147/144 OF THE I.T. ACT, 1961 AND INCOME HAVE BEEN ASSESSED AT RS.30,03,090/- VIDE ORDER DATED 13.12.2016. 2 ITA.NO.7694/DEL./2018 SHRI OMVEEER SINGH, GHAZIABAD. 3. THE LD. CIT(A) NOTED THAT ASSESSEE HAS FILED APPEAL ON 10.08.2017 WHICH WAS FOUND TO BE DELAYED BY MORE THAN SIX MONTHS. THE ASSESSEE MADE A REQUEST FOR CONDONATION OF DELAY. HOWEVER, THE LD. CIT(A) DID NOT CONDONE THE DELAY BECAUSE DELAY WAS MORE THAN SIX MONTHS. THE LD. CIT(A), ACCORDINGLY, DISMISSED THE APPEAL OF ASSESSEE IN LIMINE. 4. I HAVE HEARD THE LD. D.R. AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. ON 25.04.2019 THE APPEAL WAS ADJOURNED ON THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE FOR 25.07.2019. ON 25.07.2019 NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE NOTIFYING THE DATE OF HEARING. THE APPEAL WAS, THEREFORE, ADJOURNED TO 13.11.2019. THE ASSESSEE WAS AGAIN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST FOR 13.11.2019. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY WHICH IS REPRODUCED IN THE IMPUGNED ORDER MERELY CONTENDED THAT ASSESSEE WAS SUFFERING FROM SEVERAL HEALTH PROBLEMS AND WAS ON COMPLETE BED REST, DUE TO WHICH, THE APPEAL COULD 3 ITA.NO.7694/DEL./2018 SHRI OMVEEER SINGH, GHAZIABAD. NOT BE FILED. IT IS A GENERAL ALLEGATION WITHOUT BRINGING ANY EVIDENCE ON RECORD. IN THE ABSENCE OF ANY EXPLANATION OR EVIDENCE ON RECORD, IT IS DIFFICULT TO TAKE A CONTRARY VIEW AS HAVE BEEN TAKEN BY THE LD. CIT(A). THE LD. CIT(A), THEREFORE, RIGHTLY DISMISSED THE APPEAL OF ASSESSEE IN LIMINE HOLDING IT TO BE TIME BARRED. APPEAL OF ASSESSEE HAS NO MERIT AND THE SAME IS ACCORDINGLY DISMISSED. 5. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 13 TH NOVEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.