MR. DEEPAK PANDURANG PAWAR, Mumbai V. ITO 30 (1)(3), Mumbai

ITA 1420/MUM/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4176 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARMVIR SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 1420/Mum/2019 (ननधधारणवर्ा / Assessment Year: 2012-13) Mr. Deepak Pandurang Pawar B/8, Sarthak Aarey Raod Goregoan East, Mumbai- 400 063 बनाम/ Vs. ITO-30(1)(3), 505, 5 th floor, C-13, Pratyakshkar Bhavan, Bandra Kurla Complex, Bandra East, Mumbai-400 051 स्थधयीलेखधसं./जीआइआरसं./PAN No. AHAPP2789P (अपीलधथी/Appellant) : (प्रत्यथी / Respondent) अपीलधथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Dharmvir Singh, Ld. DR सुनवधईकीतधरीख/ Date of Hearing : 23.06.2022 घोर्णधकीतधरीख / Date of Pronouncement : 23.06.2022 आदेश / O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 23.02.2017, passed by Ld. CIT(A)-41, Mumbai for the quantum appeal of assessment passed u/s 143(3) r.w.s 147 for AY 2012-13. 2 I.T.A. No. 1420/Mum/2019 Mr. Deepak Pandurang Pawar 2. At the outset, it is noticed that assessee’s appeal is time barred by 637 days. The defect notice was also sent to the assessee vide Memo dated 31.12.2019. However, there is no petition for condonation of delay. Thereafter, the appeal has been fixed for hearing on various occasions and the first notice for fixing the dated was on 1 st April 2020. On perusal of the record, it is seen that several notices have been sent through RPAD on the address mentioned in Form 36 and none of the notices were received back. In all, 9 notices have been sent through RPAD, apart from uploading the cause list of fixing all the appeal on the website. It is also seen that, even before the Ld. CIT(A) despite several notices, assessee had not appeared before Ld. CIT(A). It appears assessee is not interested in pursuing his appeal. 3. In view of the above, since the appeal is time barred and there is no petition for condonation of delay, thus the appeal of assessee is dismissed in limini. 4. In the result, the appeal filed by the assessee is dismissed. Orders pronounced in the open court on 23 rd June, 2022. Sd/- Sd/- (S. Rifaur Rahman) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai;नदनधंक Dated : 23.06.2022 3 I.T.A. No. 1420/Mum/2019 Mr. Deepak Pandurang Pawar Sr.PS. Dhananjay आदेशकीप्रतितितिअग्रेतिि/Copy of the Order forwarded to : 1. अपीलधथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. नवभधगीयप्रनतनननध, आयकरअपीलीयअनधकरण, मुंबई/ DR, ITAT, Mumbai 6. गधर्ाफधईल / Guard File आदेशानुसार/ BY ORDER, .उि/सहायकिंजीकार (Dy./Asstt.Registrar) आयकरअिीिीयअतिकरण, मुंबई/ ITAT, Mumbai