Case Law Details
Vedika Realty Pvt. Ltd Vs ITO (ITAT Delhi)
It is well settled law, the mere filing of appeal is not sufficient until and unless, it is effectively pursued and prosecuted. From the record, orders passed by the authorities below specifically by the Ld. Commissioners and the facts of the case, the conduct of the Assessee apparently appears to be irresponsible and non-cooperative because the Assessee has utterly failed to substantiate the delay in filing of the instant appeals. Prima facie appears that the assessee deliberately chosen not to file/accompany the petition for condonation of delay while filing the instant appeals and even otherwise thereafter as well, in spite of knowing the objections by the Registry qua delay in filling of the appeals and non-deposit of Appeal fee in correct ‘Head” failed to do the needful, therefore, in the peculiar facts and circumstance; we are constrained to dismiss the appeals of the Assessee in limine, being filed beyond the limitation period prescribed under the Act and also for not depositing the appeal fees in correct ‘Head”.
FULL TEXT OF THE ORDER OF ITAT DELHI
The assessee has preferred the instant appeals under consideration against the orders dated 24.03.2017 and 14.08.2018 passed by the Ld. Commissioner of Income Tax (Appeals)-10 & 9, New Delhi (in Short Ld. Commissioner) respectively for the Assessment Years 2012-13 and 2013-14.
2. At the outset, we observe that the grounds and issues involved in the appals under consideration are almost identical, therefore, for the sake of brevity; we are disposing of these appeals by this Composite order.
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