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

Last updated: 08 June 2021

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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

IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH, MUMBAI

BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(Hearing Through Video Conferencing Mode)

I.T.A. No.2225/Mum/2018
Assessment Year: 2011-12)
&
I.T.A. No.2223/Mum/2018
Assessment Year: 2012-13)
&
I.T.A. No.2224/Mum/2018
Assessment Year: 2013-14)

M/s Mehulkumar Rameshkumar & Co.
Ground Floor, Lata Kunj
2nd Fofal Wadi
Mumbai-400 002.
PAN/GIR No. AAUFM-9265-D
Appellant)

Vs.

DCIT–CC 2(4)
1001,10th Floor
Pratishtha Bhawan
Old CGO Bldg.
Mumbai-400 020
Respondent)

Assessee by : None
Revenue by : Shri Bharat Andhle-Ld. Sr. DR

Date of Hearing : 31/05/2021
Date of Pronouncement : 01/06/2021

O R D E R

Manoj Kumar Aggarwal (Accountant Member)

1. 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.

2. Resultantly, all the appeals stand dismissed.

Order pronounced on 01st June, 2021

Sd/- Sd/-
(Mahavir Singh) (Manoj Kumar Aggarwal)
Vice President Accountant Member
Mumbai Dated : 01/06/2021
Sr.PS, Jaisy Varghese

Copy of the Order forwarded to :
1.The Appellant
2.The Respondent
3.The CIT(A)
4.CIT– concerned
5. DR, ITAT, Mumbai
6.Guard File

BY ORDER,
(Dy./Asstt.Registrar)
ITAT, Mumbai.

FAQ :

Yes, an Income Tax appeal can be dismissed if it is filed late and the assessee does not make any efforts to seek condonation of the delay from the tribunal.

Condonation of delay is a formal request made by the assessee to the tribunal to accept an appeal that has been filed after the prescribed time limit, providing reasons for the delay.

The appeals filed by M/s Mehulkumar Rameshkumar & Co. were delayed by 402 days.

No, the judgement states that no efforts were made by the assessee to seek condonation of the delay.

All three appeals were dismissed by the ITAT due to the unexplained delay and lack of appearance by the assessee.