RAMJI R GUPTA, MUMBAI V. CIT-24, MUMBAI

ITA 4364/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8622 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SRIVASTAVA
• Keywords: Reasonable cause
• Section: 201; 263

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI RAVISH SOOD (JM) I.T.A. NO. 4364 /MUM/ 201 8 (ASSESSMENT YEAR 20 0 8 - 0 9 ) RAMJI R. GUPTA 215, SHIVAM CHAMBERS S.V. ROAD, GOREGAON (WEST) MUMBAI - 400 104 PAN : AABPG195 9P V S . CIT - 31 PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX BANDRA EAST MUMBAI - 400051. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY SHRI A.K. SRIVASTAVA DATE OF HEARING 19 . 6 . 201 9 DATE OF PRONOUNCEMENT 4.9 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT DATED 26.2.2013 PASSED U/S. 263 OF THE I.T. ACT AND PERTAINS TO A.Y. 2008 - 09. 2. AT THE OUTSET, WE NOTE THAT THERE IS A DELAY OF 1890 DAYS IN FILING THIS APPEAL. NO CONDONATION PETITION IS ON RECORD. NOBODY HAS APPEARED BEFORE THE TRIBUNAL DESPITE NOTICE. IN THE ABSENCE OF ANY CONDONATION PETITION OR SUBMISSION OF ANY REASONABLE CAUSE FOR THE ENORMOUS DELAY IN FILING THIS APPEAL IN OUR CONSIDERED OPINION IS LIABLE TO BE DISMISSED IN LIMINE. ACCORDINGLY, THIS APPEAL IS DISMISSED AS TIME - BARRED. 3. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 4.9 . 201 9 . (RAVISH SOOD ) (SH A MI M YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 4 / 9 / 20 1 9 2 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT , MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI