SHANTI SARUP RENIWAL, MUMBAI V. ACIT CIR 38, MUMBAI

ITA 4715/MUM/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100867 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 26-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN ,AM AND AMARJIT SINGH , JM ./ I.T.A. NO . 4715 / MUM/20 1 2 ( / ASSESSMENT YEA R : 200 9 - 10 ) MR.SHANTI SARUP RENIWAL, 302 SYLVERTON BUILDING, 102, WODE HOUSE ROAD, COLABA, MUMBAI - 400005 / VS. ASSTT . COMMISSIONER OF INCOME TAX - CC - 3 8 , AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN. : ADMPR3332F / APPELLANT BY NONE / RSPONDENT BY SHRI SUJIT BANGAR / DATE OF HEARING : 2 6 .8 . 201 5 / DATE OF PRONOUNCEMENT: 2 6 . 8. 201 5 / O R D E R P ER B .R.BASKARAN : THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 30 - 04 - 2012 PASSED BY LD CIT(A) - 41, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2009 - 10. 2. THE ASSESSEE HAS FILED THIS APPEAL WAY BACK IN JULY, 2 012. THE NOTICE OF HEARING SENT TO THE ASSESSEE TO THE ADDRESS GIVEN IN FORM NO.36 HAS BEEN RETURNED BACK UN - SERVED BY THE POSTAL DEPARTMENT. FURTHER WE NOTICE THAT THE APPEAL IS BARRED BY LIMITATION BY SIX DAYS. THE ASSESSEE HAS MOVED A PETITION REQU ESTING THE BENCH TO CONDONE THE DELAY, WHEREIN ITA NO. 4715 / MUM/20 1 2 2 SHRI SHREYAS VASANT PARIKH, THE CHARTERED ACCOUNTANT OF THE ASSESSEE HAS FILED AN APPEAL BY STATING THAT HE WAS SUFFERING FROM ACUTE COLITIS FROM 06 - 07 - 2012 TO 14 - 07 - 2012, WHICH HAS RESULTED IN FILING APPEAL B ELATEDLY. 3. ON PERUSAL OF THE RECORD, WE NOTICE THAT THE ORDER PASSED BY LD CIT(A) WAS SERVED UPON THE ASSESSEE ON 11.05.2012 AND HENCE THE APPEAL IS REQUIRED TO BE FILED BEFORE THE TRIBUNAL LATEST BY 10 TH JULY, 2012. WE NOTICE THAT THE CHARTERED ACCO UNTANT OF THE ASSESSEE HAS CLAIMED TO BE ILL ONLY AT THE FAG END OF THE LIMITATION PERIOD. HENCE, WE DO NOT FIND THE REASONS FURNISHED BY THE ASSESSEE FOR THE DELAY TO BE CONVINCING. ACCORDINGLY, WE DECLINE TO ADMIT THE APPEAL AND HENCE THE SAME IS DISMI SSED IN LIMINE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 2 6 TH AUGUST 2015. 2 6 TH AUGUST, 2015 S D SD ( AMARJIT S INGH ) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 2 6 TH AUG , 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