IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.1132/M/2014 ASSESSMENT YEAR: 2009-10 SHRI ASLAM HARUN MEMON, A-201, GAJALA APT. SAMEL PADA, STATION ROAD, NALLASOPARA (W), THANE PAN: AKLPM 8897L VS. INCOME TAX OFFICER, WARD 4(1), 6 TH FLOOR, ASHAR PARK, WAGLE INDL. ESTATE, THANE- 400604 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI RAJESH KUMAR YADAV, D.R. DATE OF HEARING : 03.08.2017 DATE OF PRONOUNCEMENT : 26.10.2017 O R D E R PER D.T. GARASIA , JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 03.05.2013 OF THE COMMISSIONER OF I NCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO ASSESSMENT YEAR 2009-10. 2. DURING THE COURSE OF HEARING, WE FIND THAT THERE WAS A DELAY OF 185 DAYS IN FILING THE APPEAL BEFORE US. ASSESSEE HAS FILED THE AFFIDAVIT BEFORE US BUT DURING THE COURSE OF HEARIN G THE ASSESSEE DID NOT POINT OUT THAT HE WAS NOT ABLE TO ENGAGE THE CH ARTERED ITA NO.1132/M/2014 SHRI ASLAM HARUN MEMON 2 ACCOUNTANT AND THERE WAS NO CERTIFICATE FROM THE CH ARTERED ACCOUNTANT REGARDING NOT HANDLING THE CASE PROPERLY . THEREFORE, IN ABSENCE OF SATISFACTORY EXPLANATION, WE DO NOT COND ONE THE DELAY AND ACCORDINGLY DISMISS THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.10.2017. SD/- SD/- (G. MANJUNATHA) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 26.10.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.