SHRI NIYAZ MUTAFA KHAN, MUMBAI V. SHILPA S. DIGHE, ITO - 26(2)(3), MUMBAI

ITA 1906/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3747 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KOLI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO S . 1906, 1907 & 1908 / MUM/20 20 (A.Y S : 2009 - 10, 20 10 - 11 & 20 11 - 12 ) SHRI NIYAZ MUSTAFA KHAN ROOM NO. 13, RADHARAMAN SOCIETY NETAJI NAGAR, KHADI NO.3 KAJUPADA, KURLA MUMBAI 400072 PAN: ALVPK5026C V. INCOME TAX OFFICER 26 (2)(3 ) PRATYAKSHKAR BHAVAN BANDRA KURLA COMPLEX BANDRA (E), MUMBAI 400051 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ASHOK KOLI DATE OF HEARING : 04.10.2021 DATE OF PRONOUNCEMENT : 04.10.2021 O R D E R PER C.N. PRASAD (JM) 1. THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF THE LEARNED COMMISS IONER OF INCOME TAX (APPEALS) 38 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 31.12.2018 FOR THE A.Y S . 2009 - 10 TO 2011 - 12 , IN SUSTAINING THE ACTION OF THE ASSESSING OFFICER IN RESTRICTING THE DISALLOWANCE TO 12.5% OF THE NON - GENUINE PURCHASES FOR THE A.Y. 2009 - 10 AND A.Y. 2010 - 11 AND 20% FOR THE A.Y. 2011 - 12 AS NON - GENUINE . 2 ITA NOS. 1906, 1907 & 1908/MUM/2020 (A.YS: 2009 - 10, 2010 - 11 & 2011 - 12) SHRI NIYAZ MUSTAFA KHAN 2. IT IS OBSERVED FROM THE RECORD THAT THE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE LD.CIT(A) AS THERE WAS SUBSTANTIAL DELAY OF 802, 442 AND 182 D AYS IN FILING THE APPEALS FOR THE A.Y. 2009 - 10, 2010 - 11 AND 2011 - 12 RESPECTIVELY AND T HE ASSESSEE COULD NOT EXPLAIN THE SUBSTANTIA L DELAY IN FILING THE APPEALS BEFORE THE LD.CIT(A). THE LD.CIT(A) DISMISSED ALL THREE APPEALS IN LIMINE AS TIME BARRED AS THE ASSESSEE COULD NOT EXPLAIN THE DELAY. IT IS OBSERVED FROM THE RECORD THAT THE ASSESSEE FILED APPEALS BEFORE THE TRIBUNAL WITH SUBSTANTIAL DELAY OF 606 DA YS. T HE ASSESSEE DID NOT FILE ANY PETITION FOR CONDONATION OF DELAY ALONG WITH APPEAL, THOUGH THE APPEALS WERE FILED BELATEDLY BEFORE THE TRIBUNAL. SINCE THE ASSESSEE DID NOT FILE PETITION FOR CONDONATION OF DELAY ALONG WITH AFFIDAVIT EXPLAIN ING THE SUBSTANTIAL DELAY IN FILING OF THESE APPEAL S EVEN BEFORE THE TRIBUNAL , THESE APPEALS ARE TIME BARRED AND DISMISSED IN LIMINE . 3. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 0 4.10 .2021. SD/ - - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 04.10 .2021 GIRIDHAR, SR.PS 3 ITA NOS. 1906, 1907 & 1908/MUM/2020 (A.YS: 2009 - 10, 2010 - 11 & 2011 - 12) SHRI NIYAZ MUSTAFA KHAN COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM