2023 (7) TMI 1599 - AT - Income Tax

Appeal dismissed in limine as time-barred by 96 days under s.253(3) of IT Act; no condonation sought

M/s Subhang Exports Ltd., Versus Pr. Commissioner of Income-Tax, Kanpur-1.

ITAT, Lucknow dismissed the appeal in limine as time-barred by 96 days under s.253(3) of the IT Act. The appellant made no request for condonation of ... Appeal against Revision order u/s 263 - appeal is time barred by 96 days - HELD THAT:- On perusal of records of the ITAT, we find that no request has been made by the appellant assessee for condonation of delay. At the time of hearing before us, the appellant assessee was represented by none. Revenue was represented by Smt. Sheela Chopra, CIT (DR). After hearing learned CIT (DR), we decided to decide this appeal ex-parte qua the appellant assessee. As the appeal filed by the assessee is barred by limitation having regard to time prescribed u/s 253(3) of the IT Act without going into merits of the grounds of appeal, this appeal is dismissed in limine being barred by limitation. Appeal against order dated 15/01/2022 of the Pr. Commissioner of Income Tax was found to be filed beyond the period prescribed u/s 263(3) of the Income Tax Act, 1961 - specifically noted as 'time barred by 96 days.' No application for condonation of delay was made. At hearing the assessee was unrepresented and the matter was heard with the revenue appearing; the Tribunal proceeded 'ex-parte qua the appellant assessee.' Without adjudicating the merits, the appeal was dismissed sua sponte on limitation grounds under s.253(3) of the IT Act: the appeal was 'dismissed in limine being barred by limitation.' Order pronounced 25/07/2023.