Guru Nanak Girls, Sr. Sec.School v. The ITO, Ward - 2, Yamuna Nagar
[Citation -2016-LL-0927-60]

Citation 2016-LL-0927-60
Appellant Name Guru Nanak Girls, Sr. Sec.School
Respondent Name The ITO, Ward - 2, Yamuna Nagar
Court ITAT-Chandigarh
Relevant Act Income-tax
Date of Order 27/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags condonation of delay • time barred
Bot Summary: The assessee in column No. 9 of Form No. 36 mentioned 28.12.2015 as date of communication of order appealed against. Appeal is filed in the office of Tribunal on 11.03.2016. The assessee was notified of the defect and appeal was fixed for hearing on 06.06.2016 assessee did not take any step in removing the defect in the appeal and no application 2 for condonation of delay have been filed. Counsel for the assessee sought time to file application for condonation of delay and on his request, appeal was adjourned to 27.09.2016. On the date fixed on 27.09.2016, none appeared on behalf of the assessee and even no application for condonation of delay in filing the appeal has been filed. In the absence of application for condonation of delay and any material on record, I treat the appeal of the assessee to be time barred. The appeal of the assessee is dismissed in limine being time barred.


I N T H E I N C O M E T X AP P EL L AT E T R I BU N L S M C BEN C H , C H D I G AR H BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA No.207/CHD/2016 Assessment Year : 2010-11 Shri Guru Nanak Girls, Vs ITO, Sr.Sec.School Ward 2, Sant Pura, Yamuna Nagar. Yamuna Nagar. PAN : AAAAG5906E (Appellant) (Respondent) Appellant by : None Respondent by : Shri Manjit Singh, DR Date of Hearing : 27.09.2016 Date of Pronouncement : 27.09.2016 O R D E R This appeal by assessee has been directed against order of ld. CIT(Appeals), Panchkula dated 16.12.2015 for assessment years 2010-11. 2. assessee in column No. 9 of Form No. 36 mentioned 28.12.2015 as date of communication of order appealed against. However, appeal is filed in office of Tribunal on 11.03.2016. appeal is, therefore, time barred by 14 days. assessee was notified of defect and appeal was fixed for hearing on 06.06.2016, however, assessee did not take any step in removing defect in appeal and no application 2 for condonation of delay have been filed. On last date of hearing on 31.08.2016, ld. counsel for assessee sought time to file application for condonation of delay and on his request, appeal was adjourned to 27.09.2016. On date fixed on 27.09.2016, none appeared on behalf of assessee and even no application for condonation of delay in filing appeal has been filed. It, therefore, appears that assessee has no explanation, what-so-ever to explain any sufficient cause in not filing appeal within period of limitation. In absence of application for condonation of delay and any material on record, I treat appeal of assessee to be time barred. appeal of assessee is, therefore, dismissed in limine being time barred. 3. In result, appeal of assessee is dismissed. O r d e r p r o n o unc e d i n t he O p e n C o u r t . Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Dated : 27th September, 2016. Poonam Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT,DR Assistant Registrar, ITAT/CHD Guru Nanak Girls, Sr. Sec.School v. ITO, Ward - 2, Yamuna Nagar
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