RAJESH RATILAL DOSHI, MUMBAI V. ITO 30(3)(1), MUMBAI

ITA 160/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0261 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T A KHAN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.160/M/2017 ASSESSMENT YEAR: 2009-10 SHRI RAJESH RATILAL DOSHI, ROOM NO.14, GOMES CHAWL, 1 ST FLOOR, PUSHPA PARK, ROAD NO.2, MALAD (EAST), MUMBAI 400 097 PAN: AABPD 5715C VS. ITO-30(3)(1) MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI T.A. KHAN, D.R. DATE OF HEARING : 13.06.2017 DATE OF PRONOUNCEMENT : 29.06.2017 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 30.09.2016 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2009-10. 2. DURING THE COURSE OF HEARING, I FIND THAT ASSESS EE HAS FILED THE APPEAL BY DELAY OF 38 DAYS. ASSESSEE WAS GIVEN NOTICE TO REM AIN PRESENT BEFORE THE TRIBUNAL, BUT ASSESSEE DID NOT REMAIN PRESENT. THE ASSESSEE HAS NOT GIVEN ANY EXPLANATION REGARDING DELAY IN FILING THE APPEAL. THOUGH ASSESSEE HAS SUBMITTED THE CONDONATION OF DELAY APPLICATION BEFO RE ME MENTIONING THE REASON FOR THE DELAY IN FILING THE APPEAL IS HIS IL L-HEALTH, HE HAS NOT SUBMITTED ANY EVIDENCE REGARDING HIS ILL HEALTH. THEREFORE, I DO NOT SEE ANY REASON TO CONDONE THE DELAY AND ACCORDINGLY CONDONATION OF AP PLICATION IS DISMISSED. THEREFORE, APPEAL OF THE ASSESSEE IS DISMISSED. HO WEVER, THE ASSESSEE IS AT ITA NO.160/M/2017 SHRI RAJESH RATILAL DOSHI 2 LIBERTY TO COME WITH APPROPRIATE DOCUMENTARY EVIDEN CE FOR THE DELAY IN FILING THE APPEAL TO PRAY FOR THE RESTORATION OF APPEAL. 4. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.06.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 29.06.2017. * 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.