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ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear for scheduled hearings and did not submit adjournment requests despite receiving hearing notifications. Tribunal proceeded u/r 24 of Appellate Tribunal Rules, 1963, which permits ex-parte proceedings in cases of non-appearance. Due to dual non-compliance - failure to justify substantial filing delay and absence during proceedings - appeal was dismissed on procedural grounds without addressing substantive merits.
ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear for scheduled hearings and did not submit adjournment requests despite receiving hearing notifications. Tribunal proceeded u/r 24 of Appellate Tribunal Rules, 1963, which permits ex-parte proceedings in cases of non-appearance. Due to dual non-compliance - failure to justify substantial filing delay and absence during proceedings - appeal was dismissed on procedural grounds without addressing substantive merits.
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