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M/s. Nutek India Ltd., New Delhi Vs. ACIT, Circle 18 (2), Delhi.
January, 20th 2020
       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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