IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "E": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA.No.3255/Del./2017
Assessment Year 2011-2012
M/s. Nutek India Ltd.,
New Delhi
ACIT,
PANAAACN2270L
C/o.Suman Jeet Aggarwal vs., Circle 18 (2),
& Co. 516, Arunachal
Delhi.
Building, 19 Barakambha
Road, Connaught Place,
New Delhi 110 001.
(Appellant) (Respondent)
For Assessee : -None-
For Revenue : Ms. Rakhi Vimal, Sr. D.R.
Date of Hearing : 14.01.2020
Date of Pronouncement : 20.01.2020
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Assessee has been directed
against the Order of the Ld. CIT(A)-6, New Delhi, Dated
15.02.2017, for the A.Y. 2011-2012 challenging the levy of
penalty under section 271(1)(c) of the I.T. Act, 1961.
2
ITA.No.3255/Del./2017 M/s. NuTek India Ltd.,
New Delhi.
2. The assessee in this case in Column No.9 of Form
No.36 has mentioned 20.02.2017 as the date of
communication of the Order appealed. However, the appeal
is filed in the O/o. Tribunal on 23.05.2017. Thus, the
appeal is time barred by 32 days.
3. The assessee has been notified the defect in the
appeal paper vide acknowledgment cum- notice dated
15.06.2017. However, assessee did not take any steps even
to file any application for condonation of delay. The appeal
was taken-up for hearing on 12.09.2019, 13.11.2019, but,
none appeared on behalf of the assessee. The assessee was
further notified the date of hearing of 14.01.2020 through
registered post. However, none appeared on behalf of the
assessee, despite service of the notice. Till date the assessee
has not taken any steps to file any application for
condonation of delay in filing the appeal.
4. The Ld. D.R, therefore, contended that since
assessee failed to explain the delay in filing the appeal and
no application has been filed for condonation of delay,
3
ITA.No.3255/Del./2017 M/s. NuTek India Ltd.,
New Delhi.
therefore, appeal of the assessee may be dismissed being
time barred.
5. In view of the above fact, we agree with the
submissions of the Ld. D.R. that assessee has not taken any
steps, despite intimating the defect in the appeal. The
assessee failed to file any application for condonation of
delay, therefore, appeal of the assessee is treated as time
barred and the same is dismissed in limine.
6. In the result, appeal of assessee dismissed in
limine.
Order pronounced in the open Court.
Sd/- Sd/-
(O.P. KANT) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 20th January, 2020
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "E" Bench
6. Guard File
// BY Order //
Asst. Registrar, ITAT, Delhi Benches, Delhi.
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