SHRI AJAY A. SACHDEV, MUMBAI V. THE DY CIT - 13(2)(2), MUMBAI

ITA 1911/MUM/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1215 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 10-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.1911/Mum/2020 (Asse ssment Year :2012-13) Shri Ajay A Sachdev Plot No.23-24, Sanjay Niwas S.V. Road, Nadiawala Colony No.1, Malad (W) Mumbai – 400 026 Vs. The DCIT 13(2)(2) Aayakar Bhavan MK Road, Mumbai – 400 020 PAN/GIR No.AADPS3427J (Appellant) .. (Respondent) Assessee by None Revenue by Shri Manoj Sinha Date of Hearing 30/06/2022 Date of Pronouncement 30/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1911/Mum/2020 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-21, Mumbai in appeal No.CIT(A)-21/DCIT-13(2)(2)/IT-163/2015-16 dated 22/12/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 26/03/2015 by the ld. Dy. Commissioner of Income-Tax, Circle 13(2)(2), Mumbai (hereinafter referred to as ld. AO). ITA No.1911/Mum/2020 Shri Ajay A Sachdev 2 2. At the outset, we find that there is a delay of 1341 days in filing of appeal before us by the assessee. The assessee had filed an affidavit stating that the order of ld. CIT(A) was handed over to the chartered accountant of the assessee and that the concerned CA had missed to file the appeal in time by oversight. To this effect, no affidavit from the concerned CA is placed on record. Moreover, the assessee has not bothered to ensure the presence of the authorised representative at the time of hearing , despite several opportunities granted to the assessee. In view of these facts and circumstances, we do not deem it fit to condone the delay as the delay is not properly explained by the assessee. 3. In the result, the appeal of the assessee is dismissed in limine. Order pronounced in open Court on 30/06/2022 Sd/- (VIKAS AWASTHY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 30/06/2022 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary / Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//