,, IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH , # BEFORE: SMT. DIVA SINGH, JM ITA No. 1284/CHD/2018 Assessment Year : 2012-13 M/s Apex Builders, ITO, 620, Ambey Builders, VS Ward 2(1), Lakkar Bazar, Ludhiana. Ludhiana. PAN No: AAOFA5873B Appellant Respondent Assessee by : None Revenue by : Shri Manjit Singh, CIT-DR Date of Hearing : 02.09.2019 Date of Pronouncement : 11.09.2019 ORDER Th e present appeal has been filed by assessee wherein corre ctness of order dated 30.01.2018 of CI T( A)-I, Ludh ian per tainin g to 201 2-13 as sessme nt year is assailed. 2. Howeve r, at time of hearing, no one was present on behalf of assessee. Th e appe al w as p assed over. In second round also, assessee re mained unrepresented. perusal of record shows that at time of filing of appeal itself i.e. 09.10.2018, Registry has pointed out following defects to assessee : 04.01.2019 1. Appeal is time-barred by 186 days. 2. Grounds of Appeal before CIT(A) not filed. 3. One original/certified copy of original order of CIT(A)not filed. ITA 1284/CHD/2018 A.Y. 2012-13 Page 2 of 3 3. perusal of record shows that assessee has filed condonation of delay application presumably alongwith appeal as it is date d prior to date of filing of appeal. For ready reference, it is extracted hereunder: Hon'ble Bench 14/09/2018 ITAT Chandigarh. Sub : Request for Condonation of delay in filing of appeal in case of M/s Apex Builders, Ludhiana A.Y. 2012-13. appeal to Hon'ble Bench is being filed in subject case against order of ld. CIT(A) Ludhiana dated 30.01.2018. reason for delay in filing appeal is that there is dispute going on between present partners and out of present 4 partners. Mr. Om Parkash Singla and Mrs. Suman Lata will be leaving firm from date as decided between all partners. formalities of same are under process. Hon'ble Bench is therefore requested to condone delay and decide case on merits. Sd/- For Apex Builders Partner 3.1. On perusal of same, it is seen that said application, it is evident is very casually worded application without caring to even refer to which dispute since when that too if at all. claim as noticed is not unsupported by any evidence whatsoever, which may further require filing of Affidavit of appellant etc. In facts of present case, assessee is not required to address minor delay of week or so but delay of 187 days. perusal of application shows that assessee has not cared to file proper condonation of delay application as relevant facts, dates, evidences have not been referred to nor provided. bald application as extracted ITA 1284/CHD/2018 A.Y. 2012-13 Page 3 of 3 herein above cannot be accepted as bonafide explanation meriting condonation of delay. . It is further seen that it is not possible to communicate those shortcomings and deficiencies to assessee as notice sent by Registrar on only address made available to ITAT has come back with comment left . Accordingly, there is no way in which these deficiencies etc. in application filed can be communicated to assessee. Accordingly, appeal of assessee is dismissed as being defective and barred by limitation. Said order was pronounced in Open Court at time of hearing itself. 4. Before parting, it is appropriate to address that in eventuality assessee undertakes to file proper condona tion of delay application alongwith supporting evidences and undertakes to ddress defects etc. assessee would be at liberty to move application praying for recall of this order and listing of a ppeal for hearing on merits. 5. In result, appeal of assessee is dismissed. Order pronounced in Open Court on 11 t h Sept.,2019. Sd/- (DIVA SINGH) Judicial Member Poonam Copy of order forwarded to : 1. Appellant 2. Respondent 3 CIT4. CIT(A) 5.- 2 , & 2 , 4 DR, ITAT, CHANDIGARH 6. Guard File By order, Assistant Registrar Apex Builders v. ITO, Ward- 2(1), Ludhiana