GALANI INDUSTRIES PRIVATE LIMITED,MUMBAI V. DCIT CIRCLE -1, KALYAN

ITA 1470/MUM/2025

AI Insights

The case involves Galani Industries Pvt Ltd, which appealed against an order passed by the National Faceless Appeal Centre, Delhi, for the assessment year 2021-22. The appeal was initially dismissed by the CIT(A) due to being filed beyond the statutory time limit. The Income Tax Appellate Tribunal (ITAT) in Mumbai, presided over by Hon'ble Shri Sandeep Gosain, Judicial Member, decided to proceed ex-parte due to the non-appearance of the assessee's representative. The tribunal found that the assessee failed to provide a separate application for condonation of delay and lacked substantial documentation to justify the delay, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312775 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KARPE
• Keywords: Period of limitation

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No.1470/Mum/2025 (Assessment Year: 2021-22) Galani Industries Pvt Ltd 1501, CTSC, Dun Hill Chs, Dr. Ambedkar Road, Bandra (W), Mumbai – 400052. Vs. DCIT, Circle -1 Kalyan PAN/GIR No. AAFCG0299R (Applicant) (Respondent) Assessee by None Revenue by Shri Avinash Karpe – Sr. DR Date of Hearing 28.04.2025 Date of Pronouncement 28.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 04.03.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2021-22. 2. At the very outset, I noticed that none appeared on behalf of assessee when the case was called repeatedly. Even no application for seeking adjournment has been filed. On the other hand Ld. DR present in the court is 2 ITA No. 1470/Mum/2025 Galani Industries Pvt Ltd, Mumbai ready with arguments, therefore I have decided to proceed with the hearing of the case ex-parte. 4. From the records, I noticed that the appeal filed by the assessee before Ld. CIT(A) was dismissed as the same was filed beyond the period of limitation and consequently while dismissing the application for condonation of delay, the appeal was dismissed. However, before us none appeared and while ongoing through the case filed I noticed that there is a delay of 273 days in filing the present appeal. In this regard, no separate application for seeking condonation of the said delay has been filed. Even the order of assessment has also not been filed on the case file and in this regard defect notice has also been sent to the assessee on 03.03.2025 but no compliance has been made by the assessee. In support of seeking condoantion of delay a simple affidavit has been filed which is without verification and complete details have also not been mentioned. Apart no written submissions or any other documents have been filed to substantiate the reasons for condoation of delay or on merits of the appeal. Therefore after going through the entire material placed on record and hearing Ld. DR, I found no reasons to interfere into the lawful findings so recorded by Ld. CIT(A). Therefore the same are upheld and consequently the present appeal stands dismissed. 3 ITA No. 1470/Mum/2025 Galani Industries Pvt Ltd, Mumbai 5. In the result, the appeal filed by the assessee stands dismissed. Order pronounced in the open court on 28.04.2025. Sd/- (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, Dated 28/04/2025 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "