M/S.MEHULKUMAR RAMESHKUMAR & CO., MUMBAI V. DCIT CC-2(4), MUMBAI

ITA 2222/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8440 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 2222 /MUM/201 8 (A.Y: 2010 - 11 ) M/S. MEHULK UMAR RAMESH KUMAR & CO GROUND FL O OR, LATA KUNJ, 2 ND FOFAL WADI, MUMBAI 400 002 PAN: AAUFM 9265 D V. DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE 2( 4) ROOM NO. 1001 , 10 TH FLOOR , PRATISTHA BHAWAN , OLD. C.G.O. BUILDING MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI NISHANT SAMAIYA DATE OF HEARING : 18.02 .2019 DATE OF PRONOUNCEMENT : 05 .04 .2019 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 48, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 31 .12.2016 FOR THE ASSESSMENT YEAR 2010 - 11. 2. IN SPITE OF ISSUE OF NOTICE NONE APPEARED ON BEHALF O F ASSESSEE. IN FACT, NOTICE ISSUED BY RPAD ON 09.11.2018 FIXING THE DATE OF HEARING AS 2 ITA NO. 2222/MUM/2018 (A.Y: 2010 - 11) M/S. MEHULKUMAR RAMESH KUMAR & CO 04.12.2018 WAS RETURNED UNSERVED WITH THE REMARK THAT NOT KNOWN BY THE POST AL AUTHORITIES. 3. ON A PERUSAL OF THE APPEAL BEFORE ME, I FIND THAT THIS APPEAL IS TIME BARRE D BY 402 DAYS AND DEFECT MEMO DATED 22.0 2.2018 WAS ISSUED TO THE ASSESSE. THE ASSESSEE HAS NOT FILED ANY PETITION SEEKING FOR CONDONATION OF DELAY . I N THE CIRCUMSTANCES THIS APPEAL IS DISMISSED IN LIMINE WITHOUT ADMITTING THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON THE 05 TH APRIL , 2019 S D / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 05 / 0 4 / 201 9 GIRIDHAR , S R. PS 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