MOHD SHAKIL QURESHI, MUMBAI V. ASST CIT (A) 29, MUMBAI

ITA 1934/MUM/2011

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0612 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 26-11-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 09-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILENDRA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' J ' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI SANJAY ARORA , ACCOUNTANT MEMBER ITA NO. 1934/MUM/20 11 (ASSESSMENT YEAR: 2006 - 07 ) SHRI MOHD. SHAKIL QURESHI VS. A SST. CI T (A) - 29 5, EBRAHIM MANZIL, GR. FLOOR DR. AMBEDKAR ROAD PAREL, MUMBAI 400012 BANDRA, MUMBAI PAN - AAAPQ0479R APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI AKHILENDRA YADAV DATE OF HEARING: 19.05. 2015 DATE OF PRONOUNCEMENT: 19.05.2015 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL IS FILED BY SHRI MOHD. SHAKIL QURESHI WITH FORM NO. 36 AND ORDER OF CIT(A) DATED 24.12.2010 ALONGWITH FROM NO. 35 AND GROUNDS OF APPEAL FILED BEFORE THE CIT(A) AS WELL AS THE ASSESSMENT ORDER. G ROUNDS OF APPEAL WERE NOT FILED BE FORE THE TRIBUNAL , AND THERE ARE OTHER DEFECTS IN THE APPEAL FILE D BY THE ASSESSEE , HE WAS GIVEN A CHANCE TO RECTIFY THE DEFECTS BUT THE ASSESSEE APPEARS TO HAVE NOT RECTIFIED THE DEFECTS. IN FACT THERE IS A DELAY IN FILING THE APPEAL BY 15 DAYS. ASSESSEE FILED AN AFFIDAVIT STATING THAT FROM 15 TH JANUARY, 2011 TO 20 TH FEBRUARY, 2011 HE WAS NOT IN MUMBAI AND HENCE THERE WAS DELAY IN FILING THE APPEAL BUT THE FACT REMAINS THAT THE APPEAL WAS FILED ON 09.03.2011 AND THE INSTITUTION FEE WAS PAID ON 7 TH FEBRUARY , 2011. THUS, EVEN AFTER FEBRUARY 2011 THERE WAS FURTHER DELAY WHICH COULD NOT BE EXPLAINED BY THE ASSESSEE. EVEN THE GROUNDS OF APPEAL WERE NOT FILED BEFORE US. 2. NOTICES SENT TO THE ASSESSEE WERE RETURNED UNSERVED. UNDER THESE CIRCUMSTANCES WE HAVE NO OTHER ALTERNATIVE EXCEPT TO HOLD THAT ASSESSEE IS ITA NO. 1934/MUM/2 0 11 SHRI MOHD. SHAKIL QURESHI 2 NOT INTERESTED IN PROSECUTING THE APPEAL AND IN FACT HE DID NOT EXPLAIN THE REASONS FOR THE DELAY OF 15 DAYS. THEREF ORE , WE HOLD THAT THE APPEAL FILED BY THE ASSESSEE DESERVES TO BE DISMISSED AS UNADMITTED FOR THE LAPSES ON THE PART OF THE ASSESSEE. ORDERED ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 1 9 TH MAY, 2015. SD/ - SD/ - ( SANJAY ARORA ) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 1 9 TH MAY, 2015 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 29 , MUMBAI 4. THE CIT 17 , MUMBAI CITY 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.