JIGNESH R. SHAH, MUMBAI V. D.C.I.T. CIR.24(2), MUMBAI

ITA 2515/MUM/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2086 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 03-09-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 16-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: N O N E
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

SHRI JIGNESH R SHAH ITA NO. 2515 /MUM/20 1 2 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J , MUMBAI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI RAJESH KUMAR , ACCOUNTANT MEMBER ITA NO. : 2515 /MUM/20 1 2 ( ASSESSMENT YEAR: 200 2 - 0 3 ) SHRI JIGNESH R SHAH , 2/20, INDIRA BHUVAN, RANI SATI MARG, MALAD (EAST), MUMBAI - 400 097 .: PAN: BLFPS 8341 K VS INCOME TAX OFFICER 16(3)(3), MATRU MANDIR, 1 ST FLOOR, TARDEO ROAD, MUMBAI - 400 007 (APPELLANT) (RESPONDENT) APPELLANT BY : N ONE RESPONDENT BY : SHRI NAVEEN GUPTA /DATE OF HEARING : 0 3 - 09 - 201 5 / DATE OF PRONOUNCEMENT : 30 - 11 - 201 5 ORDER , . . : PER AMIT SHUKL A, J M : THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST IMPUGNED ORDER DATED 14.03.2011 PASSED BY CIT(A) - 34, MUMBAI FOR THE QUANTUM OF ASSESSMENT PASSED U/S 144 R.W.S. 147 FOR THE ASSESSMENT YEAR 2002 - 03 , ON THE FOLLOWING GROUNDS : - 1. THE LEARNED CIT(A ) HAS ERRED IN LAW AND IN FACTS IN PASSING THE ORDER U/S 250 OF THE ACT DISMISSING THE APPEAL FILED BY THE APPELLANT. 2. THE LEARNED CIT(A) HAS ERRED IN LAW AND IN THE FACTS IN CONFIRMING THE ADDITION OF RS. 12,00,000/ - MADE BY THE ASSESSING OFFICER AS I NCOME FROM UNDISCLOSED SOURCES. 2. AT THE OUTSET, THE ASSESSEES APPEAL IS BARRED BY LIMITATION BY 324 DAYS. DESPITE SERVICE OF NOTICE AND VARIOUS INTIMATION GIVEN TO THE ASSESSEE, NONE APPEARED ON THE DATE OF HEARING NOR ANY ADJOURNMENT APPLICATION WAS FILED , ACCORDINGLY THE MATTER IS BEING DECIDED EX - PARTE . SHRI JIGNESH R SHAH ITA NO. 2515 /MUM/20 1 2 2 3. THE ASSESSEE IN SUPPORT OF CONDONATION OF DELAY HAD FILED AN AFFIDAVIT, WHEREIN, IT HAS BEEN STATED THAT THE ASSESSEE HA D FORGOTTEN TO SEND THE APPELLATE ORDER TO THE CHARTERED ACCOUNTANT FOR PR EPARATION AND FILING OF APPEALS DUE TO HIS BUSYNESS AND IT IS ONLY WHEN PENALTY PROCEEDINGS WERE INITIATED THAT THE ASSESSEE REALIZED ABOUT FILING OF APPEAL AND HENCE SENT THE ORDER TO HIS CHARTERED ACCOUNTANT FOR FURTHER ACTION. SUCH AN EXPLANATION PRIMA FACIE DOES NOT APPEAR TO BE GENUINE AND BONA FIDE GROUND OR REASON FOR COND ONING THE DELAY OF 324 DAYS. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE BEING BARRED BY LIMITATION IS TREATED AS UNADMITTED AND IS HEREBY DISMISSED IN LIMINE . 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER , 2015. SD/ - SD/ - ( RAJESH KUMAR ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 30 TH NOVEMBER , 2015 / COPY TO: - 1 ) / THE APPELLANT. 2 ) / THE RESPONDENT. 3) THE CIT (A) - 34 , MUMBAI. 4 ) THE CIT 24 , MUMBAI. 5 ) , , / THE D.R. J BENCH, MUMBAI. 6 ) \ COPY TO GUARD FILE. / BY ORD ER / / TRUE COPY / / / , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI * . . *CHAVAN, SR.PS