PARAS FINCAP PVT LTD,DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-13, DELHI

ITA 1364/DEL/2023

AI Insights

The case involves appeals by M/s Paras Fincap Pvt. Ltd. against the orders of the Assessing Officer (AO) for the assessment years 2012-13, 2013-14, 2015-16, and 2016-17. The appeals were directed against the orders passed under section 143(3) of the Income-tax Act, 1961. The appeals were heard by the Income Tax Appellate Tribunal, Delhi Bench, but were dismissed due to a significant delay in filing. The tribunal noted that the assessee did not appear for the hearing, and the explanation for the delay in filing the appeals was insufficient, citing technical glitches in electronic filing as the reason.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788768 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 01-05-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1361 to 1364/Del/2023 Assessment Years: 2012-13, 2013-14, 2015-16 & 2016-17 M/s Paras Fincap Pvt. Ltd., 254-A, D4-II, Vikas Puri, New Delhi. PAN: AAACP5386M Vs. ACIT, CC-13, Delhi Assessee by : None Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 18.11.2025 Date of Pronouncement : 28.11.2025 ORDER PER BENCH: These are appeals preferred by the Assessee the orders of the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 143(3) of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under:- Printed from counselvise.com ITAs No.1361 to 1364/Del/2023 2 ITA No. Ld. FAA who passed the appellate order Appeal No. & Date of order of the Ld. FAA AO who passed the assessment order & Date of order 1361/Del/2023 CIT(A)-28, New Delhi 26/10340/2018-19 dated 27.09.2022 ACIT, CC-13, New Delhi, dated 24.12.2018 1362/Del/2023 - DO - 26/10343/2018-19 dated 27.09.2022 - DO - 1363/Del/2023 - DO - 26/10370/2018-19 dated 27.09.2022 - DO - 1364/Del/2023 - DO - 26/10381/2018-19 dated 27.09.2022 - DO - 2. At the time of hearing, none has appeared for the assessee. The record shows that notices have been repeatedly issued to the assessee since 2023 October. It appears that the assessee is not interested in prosecuting the appeals, thus, no further notices are justified. 3. On hearing ld. DR, it was observed that there is a delay of 156 days in filing the appeals and though an application has been filed, the grounds mentioned of some glitches in upholding the appeal electronically do not appear to be well explained. Thus, we are inclined to dismiss the appeals barred by limitation. Order pronounced in the open court on 28.11.2025. (KRINWANT SAHAY) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th November, 2025. Printed from counselvise.com ITAs No.1361 to 1364/Del/2023 3 dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "