CROMPTON GREAVES MUMBAI UNITS EMPLOYEES WELFARE TRUST, MUMBAI V. ITO WD 23(1)(4), MUMBAI

ITA 5588/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93022 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) . . , , ./ I.T .A. NO. 5588/ MUM/20 1 3 ( / ASSESSMENT YEAR : 20 06 - 07 ) CROMPTON GREAVES MUMBAI UNITS EMPLOYEES WELFARE TRUST, C/O CROMPTON GREAVES LTD, CENTRAL SERVICES, KANJUR MARG(E), MUMBAI - 400042 / VS. INCOME TAX OFFICER, 23(1)(4), C - 10, PRATYAKSHA K AR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI. ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AAATC1733C / APPELLANT BY NONE / RSPONDENT BY SHR I DURGA DUTT / DATE OF HEARING : 2 3 . 6 . 201 5 / DATE OF PRONOUNCEMENT : 2 3 . 6 . 201 5 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING TH E ORDER DATED 31.8.2010 PASSED BY LD . CIT(A) - 33, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 20 06 - 07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE APPEAL WAS POSTED FOR HEARING ON SEVERAL OCCASIONS . H ENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF ASSESSEE. ITA NO. 5 588/ MUM/20 1 3 2 3. WE NOTICE THAT REGISTRY HAS ISSUED A DEFECT MEMO TO THE ASSESSEE POINTING OUT THAT THE APPEAL IS BARRED BY LIMITATION BY A PERIOD OF 1008 DAYS. THOUGH THE APPEAL WAS FILED WAY BACK IN THE M ONTH OF AUGUST 2 013, TILL DATE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT AS POINTED BY THE REGISTRY. THE ASSESSEE HAS NOT FURNISHED ANY EXPLANATION FOR T HE DELAY OCCURRED IN FILING THIS APPEAL. UNDER THESE SET OF FACTS , WE HAVE NO OTHER OPTION BUT TO DISPOSE OF THE APPE AL IN LIMINE, AS UNADMITTED . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 2 3RD JUNE , 2015 SD SD ( / AMIT SHUKLA ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 2 3RD JUNE ,2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - C ONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI