Case Number: ITA 524/DEL/2019
Appellant: KDP Buildwell P.Ltd, Delhi
Respondent: DCIT, Central Circle, Ghaziabad
Assessment Year: 2014-15
Case Filed on: January 24, 2019
Order Type: Final Tribunal Order
Date of Order: April 13, 2023
Pronounced on: April 13, 2023
The case ITA 524/DEL/2019 was filed by KDP Buildwell P. Ltd against the Deputy Commissioner of Income Tax (DCIT), Central Circle, Ghaziabad. The case pertains to the assessment year 2014-15 and was filed on January 24, 2019. The final order was pronounced on April 13, 2023.
KDP Buildwell P. Ltd, a company based in Delhi, filed its return of income for the assessment year 2014-15. The assessment was completed, but the assessee had grievances regarding the order passed by the Assessing Officer (AO). Consequently, KDP Buildwell P. Ltd filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] in Kanpur. However, the CIT(A) dismissed the appeal on the grounds of non-payment of admitted tax before filing the appeal.
Aggrieved by the order of the CIT(A), KDP Buildwell P. Ltd filed an appeal before the Income Tax Appellate Tribunal (ITAT) on January 24, 2019. The appeal was delayed by 234 days.
The grounds of appeal raised by the assessee before the ITAT included:
The appeal was listed for hearing on several occasions, but there was no appearance by the assessee or their counsel. The Tribunal decided to dispose of the appeal by hearing the Departmental Representative (DR) and perusing the records.
The DR, Mohd. Gayasuddin Ansari, argued that the appeal was time-barred by 234 days and the assessee had not filed any explanation for the delay or a condonation petition. Therefore, the appeal should be dismissed as time-barred.
The ITAT noted that the assessee had not appeared on several occasions and had not filed any explanation for the delay in filing the appeal. The Tribunal found that the appeal was liable to be dismissed in limine as time-barred. Consequently, the ITAT dismissed the appeal.
In conclusion, the ITAT dismissed the appeal filed by KDP Buildwell P. Ltd due to the delay in filing and lack of explanation for the delay. The final order was pronounced in the open court on April 13, 2023.
This case underscores the importance of adhering to timelines and providing sufficient explanations for any delays in filing appeals. The dismissal of the appeal emphasizes the need for assessees to comply with procedural requirements to ensure their appeals are heard on merits.
Order pronounced in the open court on April 13, 2023, by:
Sd/-
[ANUBHAV SHARMA]
JUDICIAL MEMBER
Sd/-
[SHAMIM YAHYA]
ACCOUNTANT MEMBER
Delhi, Dated 13th April, 2023
Copy to:
By Order
Assistant Registrar, ITAT, Delhi Benches, Delhi
ITA 524/DEL/2019: KDP Buildwell P.Ltd vs DCIT – Assessment Year 2014-15 – Why the Case was Filed
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