BHARAT MAHESH MALHOTRA, THANE V. ITO WD 2(1), THANE

ITA 3637/MUM/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4269 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MISHRA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN , AM AND AMARJIT SINGH , JM ./ I.T.A. NO . 3637 / MUM/20 1 2 ( / ASSESSMENT YEA R : 200 8 - 09 ) SHRI BHARAT MAH ESH MALHOTRA, FLAT NO.A/103/104, ANKUR ENCLAVE, VIJAY PARK, NEAR AMBER PLAZA HALL, MIRA ROAD (E), DIST. - THANE / VS. INCOME TAX OFFICER, WARD 2(1), THANE ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN. : AK BPM4982G / APPELLANT BY NONE / RESPONDENT BY SHRI S K MISHRA / DATE OF HEARING : 30 .12.2015 / DATE OF PRONOUNCEMENT: 1. 1.2016 / O R D E R P ER B R BASKARAN, AM : THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 4.11.2011 PASSED BY LD CIT(A) - II, THANE AND IT RELATES TO THE ASSESSMENT YEAR 2008 - 09. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD ON MORE THAN ONE OCCASION. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 2. WE HEARD LD D.R AND PERUSED THE RECORD. THE APPEAL IS BARRED BY LIMITATION BY 140 DAYS. THE R EGISTRY HAS ISSUED A DEFECT MEMO AND TILL DATE THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS NOR DID HE MOVE ANY ITA NO. 3637 / MUM/ 201 2 2 PETITION REQUESTING THE BENCH TO CONDONE THE DELAY, EVEN THOUGH THE APPEAL WAS FILED WAY BACK ON 22.5.2012. UNDER THESE CIRCUMSTANCES, THE DEFECT IVE APPEAL CANNOT BE ADMITTED AND ACCORDINGLY WE DISMISS THE APPEAL IN LIMINE, AS UNADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 1ST JAN,2016 . 1ST JAN, 2016 S D S D ( AMARJIT SINGH ) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 1ST JAN , 2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, T RUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI