Find Investment Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-2(1)(3), Ahmedabad

ITA 855/AHD/2019

AI Insights

The case involves Find Investment Pvt. Ltd., which filed an appeal against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad, concerning the assessment year 2012-13. The appeal was filed with a substantial delay of over one year and 82 days. The tribunal highlighted that the assessee did not appear to provide any justification for the delay despite multiple adjournments over nearly a year. The absence of a delay condonation application led the tribunal to dismiss the appeal as unadmitted, emphasizing procedural compliance over substantive issues.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 133667 (ITAT-AHMEDABAD)
• Duration Of Justice: 16 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-09-2022
• Assessment Year: misc
• Appeal Filed On: 15-10-2006
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.855/Ahd/2019 Asstt.Year : 2012-13 Find Investment Pvt. Ltd. 7 th Floor, Shapath-I Opp: Rajpath Club S.G. Highway, Ahmedabad. PAN : AAACF 6676 N Vs ITO, Ward-2(1)(3) Ahmedabad. (Applicant) (Responent) Assessee by : None Revenue by : Shri Mukesh Thakwani, DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 0 5 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 0 1 / 1 2 / 2 0 2 2 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals)-2, Ahmedabad in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 22.2.2018 pertaining to Asst.Year 2012-13. 2. When the matter was taken up for hearing, Registry has pointed out that appeal of the assessee is barred by limitation as the same is filed before the Tribunal by a huge delay of more than one year and 82 days. None appeared on behalf of the assessee at the time. 3. It is noticed that the appeal of the assessee was presented on 16.5.2019, and the Registry has pointed out to the assessee that its appeal was filed late by 1 year and 82 days and therefore the same was time barred. However, the assessee has not filed any delay condonation application to explain the reason for the delay in filing appeal before the Tribunal till the date. It is further noted that the appeal of the assessee was listed for hearing on six occasions i.e. from 25-11-2021 to 5-9-2022, but in all the occasions, counsel for ITA No.855/Ahd/2019 2 the assessee sought adjournment, and the matter got adjourned from time to time. Looking to this conduct of the assessee through out the proceedings, it is clear that there is a deliberate and palpable negligence on the part of the assessee who is required to file delay condonation application and explain the long delay of more than one year in filing appeal before the Tribunal. In the absence of any application for condonation of delay, I am unable to exercise my discretionary power to condone the delay in filing the appeal before the Tribunal. Accordingly, the appeal of the assessee is dismissed as unadmitted being hit by limitation. 4. In the result, the appeal of the assessee is dismissed as unadmitted. Order pronounced in the Court on 1 st December, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 01/12/2022