RAJ KUMAR GANDHI,DELHI V. ITO, WARD-34(1), DELHI, DELHI

ITA 2386/DEL/2024

AI Insights

The case involves three appeals filed by Raj Kumar Gandhi against the orders of the Income Tax Officer, Ward 34(1), New Delhi, concerning the assessment years 2011-12, 2012-13, and 2017-18. The appeals were directed against the common order passed by the Ld. NFAC, Delhi, which arose from different assessment orders issued under sections 147, 143(3), and 144 of the Income Tax Act, 1961. The primary issue in the tribunal's consideration was the admissibility of the appeals, which were found to be significantly delayed. The tribunal noted the absence of the appellant or any legal representation during the hearing, and no adjournment was sought, leading to the decision to dismiss the appeals based solely on the procedural ground of limitation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774790 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA

Judgement Text

"P a g e | 1 ITA Nos. 2385 to 2387/Del/2024 Raj Kumar Gandhi (AYs: 2011-12, 2012-13 & 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 2385 to 2387/Del/2024 (Assessment Years: 2011-12, 2012-13 & 2017-18) Raj Kumar Gandhi A-138, Gujranwala Town, Part-1, Delhi 110009 Vs. ITO, Ward 34(1) Civic Centre, Minto Road, Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AADPG8220F Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, CIT, DR Date of Hearing 04.09.2025 Date of Pronouncement 04.09.2025 O R D E R PER MADHUMITA ROY, JM: These appeals filed by the assessee are directed against the common order dated 24.04.2024 passed by the Ld. NFAC, Delhi arising out of the different Assessment Orders dated 08.12.2018, 29.12.2019 & 31.12.2019 passed by the ITO, Ward 34(1) New Delhi under Section 147/143(3)/144 of the Income Tax Act, 1961 (hereinafter referred to as Printed from counselvise.com P a g e | 2 ITA Nos. 2385 to 2387/Del/2024 Raj Kumar Gandhi (AYs: 2011-12, 2012-13 & 2017-18) ‘the Act’) for Assessment Years 2011-12, 2012-13 & 2017-18 respectively. 2. All the 3 appeals filed by the assessee are found to be barred by limitation by almost 1531 days. However, no explanation is forthcoming from the assessee in support of such delay in filing of appeals before us. We further note that at the time of hearing of the matters none appeared on behalf of the assessee neither any adjournment has been sought for. Thus, in the absence of any assistance rendered by the assessee and particularly in the absence of explanation in support of such delay filing of the appeals before us, we declined to admit these appeals. As the same are admittedly found to be barred by limitation, all these appeals are dismissed. 3. All the appeals preferred by the assessee are dismissed. Order pronounced in the open court on 04.09.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 04.09.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Printed from counselvise.com P a g e | 3 ITA Nos. 2385 to 2387/Del/2024 Raj Kumar Gandhi (AYs: 2011-12, 2012-13 & 2017-18) ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "