Mr. Mohit Tyagi, Ghaziabad V. ITO, New Delhi

ITA 811/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6483 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 13-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay; Capital Gains
• Section: 147

Judgement Text

1 ITA.NO.811/DEL./2017 SHRI MOHIT TYAGI, GHAZIABAD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.811/DEL./2017 ASSESSMENT YEAR 2010-2011 SHRI MOHIT TYAGI, VILLAGE & PO MAKANPUR, INDIRAPURAM, GHAZIABAD. PAN AFFPT0422F VS., THE INCOME TAX OFFICER (E) WARD-1(4), GHAZIABAD. ( APPELLANT ) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. RAKHI VIMAL, SR. D.R. DATE OF HEARING : 10 .0 2 .20 20 DATE OF PRONOUNCEMENT : 10 .0 2 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD, DATED 29.11.2016, FOR THE A.Y. 2010-2011, CHALLENGING THE REOPENING OF THE ASSESSMENT UNDER SECTION 147 OF THE I.T. ACT, 1961 AND ADDITION OF RS.49,30,000/- ON ACCOUNT OF LONG TERM CAPITAL GAINS. 2 ITA.NO.811/DEL./2017 SHRI MOHIT TYAGI, GHAZIABAD. 2. ACCORDING TO THE OFFICE, THE APPEAL OF ASSESSEE IS TIME BARRED BY 15 DAYS. THE ASSESSEE HAS BEEN NOTIFIED THE DEFECT IN THE APPEAL PAPERS BY ISSUING DEFECT NOTICE ON DATED 20.02.2017. HOWEVER, THE ASSESSEE HAS NOT TAKEN ANY STEPS TO REMOVE THE DEFECT IN APPEAL PAPER NOR APPLICATION FOR CONDONATION OF DELAY HAVE BEEN FILED. THEREAFTER, THE APPEAL WAS TAKEN-UP FOR HEARING ON 09.09.2019, 07.11.2019, 03.01.2020. HOWEVER, ASSESSEE HAS NOT TAKEN ANY STEPS TO FILE ANY APPLICATION FOR CONDONATION OF DELAY AND ON THE DATE OF HEARING I.E., ON 07.11.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE APPEAL WAS ADJOURNED TO 10.02.2020. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST AGAIN. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. TILL DATE THE ASSESSEE HAS NOT TAKEN ANY STEPS FOR FILING APPLICATION FOR CONDONATION OF DELAY. IN THE ABSENCE OF ASSESSEE AND IN THE ABSENCE OF ANY APPLICATION FOR CONDONATION OF DELAY IN EXPLAINING THE DELAY IN FILING THE APPEAL, WE HOLD APPEAL OF ASSESSEE TIME BARRED AND THE SAME IS DISMISSED BEING TIME BARRED IN LIMINE. 3 ITA.NO.811/DEL./2017 SHRI MOHIT TYAGI, GHAZIABAD. 3. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 10 TH FEBRUARY, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.