SANDEEP JAIN, MUMBAI V. INCOME TAX OFFICER, WARD-25(1)(2), MUMBAI

ITA 5153/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8072 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMLATHA
• Keywords: Reasonable cause

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ./ I.T.A. NO. 5153/MUM/2017 ( / ASSESSMENT YEAR: 2009 - 10 ) SANDEEP JAIN C - 74, BHAKTAWAR RAMNAGARI, NEAR TILAKNAGAR, INDORE, MADHYA PRADESH - 452 018 / VS. ITO, WARD - 25(1)(2), MUMBAI ./ ./ PAN/GIR NO. ADOPJ 3039 P ( / APPELLANT ) : ( / RE SPONDENT ) / APPELLANT BY : SHRI ANIL THAKKAR / RESPONDENT BY : SMT. N. HEMLATHA / DATE OF HEARING : 28.11.2017 / DATE OF PRONOUNCEMENT : 04.12 .2017 / O R D E R PER SHAMIM YAHYA , A. M.: T HIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 18.02.2014, MUMBAI AND PERTAINS TO ASSESSMENT YEAR 2009 - 10. 2. A T THE OUTSET , IT IS NOTED THAT THERE IS A DELAY OF 1119 DAYS IN FILING THIS APPEAL BEFORE THE TRIBUNAL. FOR REASONABLE CAUSE OF THE DELAY , IT HAS BEEN SUBMITTED BY THE ASSESSEE THAT HE HAS HIMSELF CAUSED THE DELAY DUE TO FINANCIAL CRISIS, CLOSURE OF BUSINESS, DISTURBED STATE OF MIND AND IGNORANCE OF TECHNICALITIES OF THE COUR T. 2 ITA NO. 5153/MUM/2017 (A.Y. 2009 - 10) SANDEEP JAIN VS. ITO 3. UPON CAREFUL CONSIDERATION AND PERUSING THE RECORDS , I FIND THAT THERE IS NO COGENCY IN THE REASONABLE CAUSE ATTRIBUTED FOR SEEKING THE CONDONATION OF THIS DELAY OF OVER THREE YEARS IN FILING TH E APPEAL . I ALSO NOTE THAT T HE ASSESSEE HAD NOT CO - OPER ATED AT THE LEVEL OF LD. COMMISSIONER OF INCOME TAX (APPEALS) ALSO. ACCORDINGLY , I DECLINE TO CONDONE THE DELAY OF THREE YEARS IN FILING THE APPEAL. HENCE , THIS APPEAL BY THE ASSESSEE IS DISMISSED IN LIMINE BEING TIME - BARRED. 4. IN THE RESULT , THIS APPEA L BY THE ASSESSEE STANDS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 04.12.2017 SD/ - (S HAMIM YAHYA ) / A CCOUNTANT MEMBER MUMBAI ; DATED : 04.12.2017 . . ./ ROSHANI , SR. PS / COPY OF THE ORDE R FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI