ITAT can dismiss an appeal if no efforts have been made by the assessee to seek condonation of delay

Last updated: 08 June 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has dismissed three appeals filed by M/s Mehulkumar Rameshkumar & Co. due to a substantial delay of 402 days. Crucially, the assessee made no attempt to seek condonation for this delay. As a result, and with no appearance from the assessee on multiple occasions, the tribunal had no alternative but to dismiss the appeals.

Court :
ITAT Mumbai

Brief :
During hearing of these appeals, none appeared for assessee. The perusal of order sheet entries show that none has appeared for assessee on several occasions. The Ld. DR pointed out that the assessee did not appear even before learned first appellate authority. It is also noted that the all the three appeals have been filed with a delay of 402 days. No efforts have been made by the assessee to seek condonation of delay. Left with no option, we dismiss all the appeals forwant of condonation of delay.

Citation :
I.T.A. No.2225/Mum/2018

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