The case ITA 1583/DEL/2020 was filed by Singla Realters Ltd, New Delhi against ITO WARD – 23(4), New Delhi concerning the assessment year 2014-15. The appeal arises out of the order passed by the Commissioner of Income Tax (Appeals) -8, New Delhi, which confirmed several disallowances and additions made by the Assessing Officer (AO) in the assessment order dated 27/12/2016.
The appellant, Singla Realters Ltd, faced several disallowances and additions under various sections of the Income Tax Act, 1961, including sections 37 and 68. These included disallowances on account of expenses and additions on account of bogus purchases and unexplained credits. The appellant’s appeal was initially dismissed by the CIT(A) on 14/01/2020, leading to the current appeal before the Income Tax Appellate Tribunal (ITAT) under ITA No. 1583/DEL/2020.
The appellant raised several grounds of appeal, including:
The tribunal, comprising Shri M. Balaganesh (Accountant Member) and Shri Anubhav Sharma (Judicial Member), noted that the appellant did not appear for the hearing, and the notice sent to the registered address was returned unserved. Furthermore, there was a delay of 168 days in filing the appeal, and the appellant did not cure the defect by filing a delay condonation petition.
Given these circumstances, the tribunal deemed it fit to dismiss the appeal as not maintainable due to the unresolved defect.
In light of the foregoing, the appeal under ITA No. 1583/DEL/2020 was dismissed as defective. This order was pronounced in the open court on 05/10/2023.
This order was pronounced in the open court on 05/10/2023, in the presence of representatives of both sides.
Signed:
(M. BALAGANESH)
ACCOUNTANT MEMBER
(ANUBHAV SHARMA)
JUDICIAL MEMBER
Dated: 05/10/2023
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