MADHUKAR P SHETH, MUMBAI V. ACIT 21(2)), MUMBAI

ITA 4877/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0049 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 20-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHALE L D
• Section: 201; 13; 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI C.N. PRASAD , JM AND HONBL E SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO . 4 877 / MUM/ 2018 ( / ASSESSMENT YEAR S : 201 2 - 13 ) MADHUKAR P. SHETH 603, ELIZABETH APARTMENT BSM ROAD, ELPHINSTON (W) MUMBAI 400013 / VS. A CI T - 2 1(2 ) MUMBAI ./ ./ PAN/GIR NO. A NXPS - 1972 - P ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHALE - L D. SR. DR / DATE OF HEARING : 2 9 /12/2020 / DATE OF PRONOUNCEMENT : 29 /12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESSEE. NO VALID ADJOURNMENT APPLICATION IS ON RECORD. THE REGISTRY HAS NOTED THAT THE APPEAL IS DEFECTIVE SINCE IT HAS BEEN FILED WITH A DELAY OF 300 DAYS. DESPITE NOTICE, NO CONDONATION PETITION IS ON RECORD. WE ALSO FIND THAT THE ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS AND T HE IMPUGNED ORDER IS AN EX - PARTE ORDER. THE OVERALL CONDUCT OF THE ASSESSEE DOES NOT INS PIRE US TO GRANT ANOTHER OPPORTUNITY OF 2 HEARING. THEREFORE, WE DISMISS THE APPEAL ON THE PRELIMINARY GROUND OF DELAY. 2. THE APPEAL STANDS DISMISSED. O RDER PR ONOUNCED ON 2 9 TH DECEMBER, 2020. SD/ - S D / - SD/ - ( C.N.PRASAD ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 2 9 / 12/2020 S R.PS , SUDIP SARKAR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPE LLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGIST RAR) , / ITAT, MUMBAI