RANJIT DHARAMSINHBHAI DESAI,AHMEDABAD V. THE ITO, WARD-4(2)(3), AHMEDABAD

ITA 468/AHD/2025

AI Insights

The case involves an appeal by Shri Ranjit Dharamsinhbhai Desai against an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2018-19. The appeal was dismissed by the Income Tax Appellate Tribunal, Ahmedabad, due to procedural non-compliance, specifically the failure to file a timely appeal and the absence of the appellant or any representative in multiple scheduled hearings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773619 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAMTA SINGH
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No. 468/Ahd/2025 (Assessment Year: 2018-19) Shri Ranjit Dharamsinhbhai Desai 1, Swatantra Bunglows, Nr. Shajanand Park Society, Ghatlodia, Ahmedabad-380061 Vs. Income Tax Officer, Ward-4(2)(3), Ahmedabad [PAN No.AKAPD0910G] (Appellant) .. (Respondent) Appellant by : None Respondent by : Smt. Mamta Singh, Sr. DR Date of Hearing 03.09.2025 Date of Pronouncement 08.09.2025 O R D E R PER: ANNAPURNA GUPTA - AM: The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi dated 09.07.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2018-19. 2. The Registry has noted the appeal is time barred by 151 days. No application for seeking condonation of delay has been filed by the assessee. Moreover, none has appeared for hearing before us nor filed any application for seeking adjournment. Even in the past we have noted that when the appeal was fixed for hearing on three occasions none came Printed from counselvise.com ITA No.468/Ahd/2025 Shri Ranjit Dharamsinhbhai Desai vs. ITO Asst.Year –2018-19 - 2 - present for the assessee. It seems that the assessee is not interested in pursuing the appeal. However, since the assessee has not adduced any reasonable cause for the delay in filing of appeal, the same is not condoned by us and the appeal, as a consequence, is dismissed as non-maintainable. 3. In the result, the appeal of the assessee is, therefore, dismissed. This Order pronounced in Open Court on 08/09/2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (ANNAPURNA GUPTA) (JUDICIAL MEMBER) ACCOUNTANT MEMBER Ahmedabad; Dated 08/09/2025 TANMAY, Sr. PS TRUE COPY आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 03.09.2025 2. Date on which the typed draft is placed before the Dictating Member 04.09.2025 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 04.09.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement .09.2025 6. Date on which the fair order comes back to the Sr.P.S./P.S 08.09.2025 7. Date on which the file goes to the Bench Clerk 08.09.2025 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order…………………………………… Printed from counselvise.com "