SANJAY KUMAR JAISWAL,DHANBAD V. ITO, DHANBAD

ITA 103/RAN/2025

AI Insights

This case involves an appeal by Sanjay Kumar Jaiswal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2016-2017. The appeal was dismissed by the Income Tax Appellate Tribunal, Ranchi, primarily due to the significant delay in filing the appeal (296 days) without any reasonable explanation or condonation application. The tribunal noted the assessee's continued lack of engagement and failure to substantiate his case at different levels, including the initial assessment and the first appellate authority.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788484 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 22-04-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Keywords: Condonation of delay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.103/RAN/2025 (निर्धारण वर्ा / Assessment Year :2016-2017) Sanjay Kumar Jaiswal, Manaitand, Dhanbad Jharkhand Vs. ITO, Ward-2(1), Dhanbad स्थायी लेखा सं./PAN No. : AITPJ 3446 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/11/2025 घोषणा की तारीख/Date of Pronouncement : 24/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.04.2024 for the assessment year 2016-2017. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. At the time of hearing, it was submitted by the ld. Sr DR that the appeal of the assessee is delayed by 296 days for which no condonation application has been filed. It was also the submission that the assessment order is an ex-parte order and also no evidence has been produced before the ld.CIT(A). 4. I have considered the submissions of the ld.Sr.DR. A perusal of the facts of the present case shows that the appeal of the assessee is delayed Printed from counselvise.com ITA No.103/Ran/2025 2 by 296 days. The assessee has filed petition for condonation of delay which reads as under :- 5. The condonation petition does not mention anything about the number of days of delay nor does it give any reason. It is not even mentioned as to who is the lawyer who was handling the appeal of the Printed from counselvise.com ITA No.103/Ran/2025 3 assessee before the first appellate authority. A perusal of the assessment order also shows that it is an ex-parte assessment order. Even before the ld. CIT(A) no details have been filed, which clearly shows that the assessee is not serious in pursuing his appeal. It is also noticed that the ld. CIT(A) considering the lackadaisical attitude of the assessee has restored to the file of ld. Assessing Officer for readjudication so as to grant the assessee adequate opportunity. It is noticed that still the assessee has not done anything to substantiate its case but has filed appeal before the Tribunal that too belatedly. This being so, I am of the opinion that the delay in filing the appeal before the Tribunal is not substantiated and consequently the appeal of the assessee stands dismissed. 6. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 24/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 24/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "