SHEEBA MURLI PANICKER, MUMBAI V. ITO 24(3)(3), MUMBAI

ITA 1197/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0934 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 14-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C W ANGULKAR
• Keywords: Condonation of delay

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE S/SHRI JASON P BOAZ ,(AM) AND SAKTIJIT DEY, (JM) ITA NO. 1197 / MUM/ 20 1 5 ( / ASSESSMENT YEAR: 20 08 - 09 ) SMT.SHEEBA MURLI PANICKER PROP:M/S MANJUSHREE FASHION 8, UDYOG NAGAR, SHILAY INDL.ESTATE, OPP. BAJAJ WORKSHOP, S V ROAD, GOREGAON (W), MUMBAI - 400062. / VS. INCOME TAX OFFICER - 2 4(3)(3 ), PRATYAKSHAKAR BHAVAN, BANDRA - KURLA COMPLEX, BANDRA (E), MUMBAI - 400051. ( / A PPELLANT) : ( / RESPONDENT ) ./ PAN : ANAPP8587E / A SSESSEE BY : NONE /R EVENUE BY : SHRI C W ANGULKAR / DATE OF HEARING : 1.5.20 17 / DATE OF PRONOUNCEMENT : 1.5. 201 7 / O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER, TH IS APPEAL BY THE ASSESSEE IS AGAINST ORDER DATED 9.10.2014 OF LD.CIT(A) - 34,MUMBAI FOR THE ASSESSMENT YEAR 2008 - 09. 2. THE REGISTRY HAS POINTED OUT A DELAY OF 49 DAYS IN FILING OF THE APPEAL. AS COULD BE SEEN FROM RECORD , ASSESSEE HAS NEITHER FILE D ANY APPLICATION SEEKING CONDONATION OF DELAY NOR HAS APPEARED BEFORE US TO 2 ITA NO. 1197 /MUM/2015 EXPLAIN THE CAUSE OF DELAY. IN FACT, WHEN THE APPEAL WAS CALLED FOR HEARING NO ONE APPEARED BEFORE US ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE NOR ANY APPLICATION HAS BEEN FILED SEEKING ADJOURNMENT OF THE CASE. THUS, IN VIEW OF THE FACT THAT THE ASSESSEE HAS FAILED TO SATISFACTORILY EXPLAIN THE CAUSE O F DELAY IN FILING THE PRESENT APPEAL , THE DELAY CANNOT BE C ONDONED AND IN CONSEQUENCE THEREOF ASSESSEES APPEAL DESERVE S TO BE DISMISSED IN LIMINE WITHOUT BEING ADMITTED. ACCORDINGLY, WE DO SO. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH MAY, 2017 . SD SD ( JASON P BOAZ ) ( SAKTIJIT DEY ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 1. 5 .2017 SRL,SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, TRUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI