Orient Spa Ltd. v. The Deputy CIT, Central Circle-2(2), Ahmedabad
[Citation -2019-LL-1001-179]
| Citation | 2019-LL-1001-179 |
|---|---|
| Appellant Name | Orient Spa Ltd. |
| Respondent Name | The Deputy CIT, Central Circle-2(2), Ahmedabad |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 01/10/2019 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | share application money • reason for delay • time barred appeal • condonation of delay • denial of natural justice • service of notice • defective appeal • non-appearance • delay in filing appeal |
| Bot Summary: | The assessee has raised following grounds of appeal:- A. AS REGARDS TO DEMAND ON ACCOUNT OF SHARE APPLICATION MONEY On the facts and in the circumstances of the case and in law the 'Commissioner of Income-tax' where an appeal is filed before the I.T(SS). It is noticed that assessee has filed aforesaid appeal vide ITA No. 184/Ahd/2016 for assessment year 2009-10 on 29-06-2016 against the order of CIT(A)-12 Ahmedabad. It is noticed that this appeal was time barred by 30 days. The defect notice to remove the defect in filing the appeal was issued on 29th June, 2016. To remove the defect in the appeal, the assessee has not filed any condonation application with supporting material to explain the reason for delay in filing the instant appeal. In the light of the above facts and delay in filing the appeal, it is clear because of casual approach, the assessee has failed to substantiate the reason for delay in filing the instant appeal with relevant supporting material. Accordingly, the appeal of the assessee is dismissed. In the result, the appeal of the assessee is dismissed. |