CHHAYA JIGNESH DESAI, MUMBAI V. ITO 25(1)(1), MUMBAI

ITA 1303/MUM/2014

• Counselvise Citation: 130319914 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (ACCOUNTANT MEMBER . . , ./ I.T.A. NO 1303 / MUM/20 14 ( / ASSESSMENT YEAR : 20 09 - 10 ) SMT.CHHAYA JIGNESH DESAI, B - 501, MAHAVIR DARSHAN, I T ROAD, OPP RAILWAY CROSSING - DAHISAR (E), MUMBAI - 400068 / VS. INCOME TAX OFFICER, 25 ( 1 )( 1 ), MUMBAI . ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AGBPD2830L / APPELLANT BY NONE / RSPONDENT BY SHRI K P R R MURTY / DATE OF HEARING : 4 .8 . 201 5 / DATE OF PRONOUNC EMENT : 4. 8. 201 5 / O R D E R PER B ENCH: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 23.12.2013 PASSED BY THE LD. CIT(A) - 35, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2009 - 10. 2. NONE APPEARED ON BEHALF OF THE ASSES SEE EVEN THOUGH THE NOTICE OF HEARING WAS SENT BY REGISTERED POST ACKNOWLEDGMENT ON TWO OCCASIONS. HENCE, I PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF ASSESSEE. ITA NO. 1303 / MUM/20 14 2 3. I NOTICE THAT THE APPEAL IS BARRED BY LIMITATION BY FIVE DAYS. TH E ASSESSEE HAS FILED AN AFFIDAVIT WITH REGARD TO THE DELAY CAUSED IN FILING T HE APPEAL AND THE SAME READS AS UNDER: I SMT. CHHAYA J DESAI AN ADULT INDIAN INHABITANT TO HAVE TO STA T E AND REQUEST LEARNED INCOME TAX APPELLATE TRIBUNAL MEMBERS TO CONDONE DE LAY IN FILING THE APPEAL IN FORM 36 UNDER SECTION 250 OF THE INCOME TAX ACT, 1961 BY 5 DAYS. I SMT. CHHAYA J DESAI REQUEST TO CONDONE THE DELAY AND PARDON LATE FILING OF APPEAL 4. I HEARD THE LD. DR ON THIS PRELIMINARY ISSUE OF LIMITATION. THE LD. DR SUBMITTED THAT THE ASSESSEE HAS NOT FURNISHED ANY REASON EXPLAINING THE DELAY AND HENCE, THE APPEAL SHOULD NOT BE ADMITTED . 5. I FIND MERIT IN THE CONTENTION OF THE LD.DR. A PERUSAL OF THE AFFIDAVIT FILED BY THE ASSESSEE IN SUPPORT OF DELAY WOULD SHOW THAT THE ASSESSEE HAS NOT GIVEN ANY REASON FOR THE DELAY. IT IS WELL SETTLED PROPOSITION OF LAW THAT THE ASSESSEE IS REQUIRED TO EXPLAIN THE DELAY DAY BY DAY TILL THE DATE OF FILING OF APPEAL. SINCE THE AFFIDAVIT FILED BY THE ASSESSEE DOES NOT MENTION ANY COGENT REASON FOR THE DELAY OCCURRED IN FILING THE APPEAL, I AM CONSTRAINED TO DISMISS THE APPEAL IN LIMINE , AS UNADMITTED . 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED PRONOUNCED ACCORDINGLY ON 4TH AUGUST 2015. 4 TH AUGUST, 2015 SD ( . . / B.R. BASKARAN) / ACCOUNTANT MEMBER MUMBAI: 4TH AUG , 2015 . ITA NO. 1303 / MUM/20 14 3 . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI