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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-31, New Delhi, dated 01.07.2025 arising out of assessment order dated 09.03.2016 passed under section u/s 143(3) of the Act for the Assessment Year 2013-14. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, we have noted that, the Registry has pointed out that this appeal is defective because there is delay of 79 days in filing the appeal before the Tribunal and Original Form 36 has also not been filed. At the time of hearing, it was noticed by the Bench that the assessee has not filed any condonation petition/application. However, arguments were heard with direction to file condonation application. Same has not been filed thereafter inspite of request being sent through Bench Clerk. Material available on records indicate that the assessee has failed to substantiate its case and has not removed the defect inspite of having given opportunity. It is trite law that law aids only a vigilant litigant and not otherwise. Therefore, the appeal of the assessee is dismissed as defective.
In the result, the appeal of the assessee is dismissed as defective.