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


Last updated: 08 June 2021

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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