DHARMADEVI K JAIN, MUMBAI V. ITO WD 15(1)(1), MUMBAI

ITA 6755/MUM/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8075 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 28-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2013
• Court: TRIBUNAL
• Department Lawyers: SHRIKANT NAMDEO
• Keywords: Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D , MUMBAI BEFORE SHRI C . N . PRASAD , JUDICIAL MEMBER AND SHRI RAJESH KUMAR , ACCOUNTANT MEMBER ITA NO. 6755 /MUM/201 3 : (A.Y : 20 0 8 - 09 ) SMT. DHARMIDEVI K JAIN 202, 4 TH FLOOR, BADRIKA ASHRAM BLDG. FIRST KHETWADI MUMBAI 400 0 04 PAN : AGOPJ7787R ( / APPELLANT) VS. ITO WD 15(1)(1) MATRU MANDIR GRANT ROAD MUMBAI - 400 0 07 ( / RESPONDENT) / A PPELLANT BY : NONE / RE SPONDENT BY : SHRI SHRIKANT NAMDEO / DATE OF HEARING : 2 8 / 1 2 /201 6 DATE OF PRONOUNCEMENT : 07/ 03 / 2017 / O R D E R PER C.N.PRASAD (J.M.) : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (APPEALS) - 26 , MUMBAI DATED 22 . 0 8 .201 2 FOR THE ASSESSMENT YEAR 20 0 8 - 09 ARISING OUT OF THE ASSESSMENT ORDER PASSED U/S 14 4 OF THE ACT . 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT (APPEALS) ERRED IN REFUSING TO CONDONE THE DELAY IN FILING APPEAL AND THEREBY CONFIRM ING THE EX - 2 SMT DHARMIDEVI K JAIN ITA NO. 6755 /MUM/201 3 , A.Y.200 8 - 09 PARTE ORDER PASSED U/S144 OF THE ACT BY THE ASSESSING OFFICER MAKING ADDITION OF RS.35,92,500/ - U/S 68 OF THE ACT. 3. INSPITE OF SEVERAL NOTICES ISSUED TO THE ASSESSEE NONE APPEARED NOR ANY ADJOURNMENT IS MOVED. REGISTRY ISSUED SEVERAL NOTICES TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE AND THE NOTICES RETURNED UNSERVED WITH THE ENDORSEMENT ID AND LEFT. SINCE SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AND ASSESSEE DID NOT APPEAR, WE DISPOSE OF THIS APPEAL ON HEARING THE LD. DR. 4 . THE LD. DR AT THE OUTSET SUBMITTED THAT THE APPEAL IS TIME BARRED BY 23 DAYS AND THE ASSESSEE FILED PETITION FOR CONDONATION OF DELAY GIVING REASONS FOR DELAY OF 2 3 DAYS STATING THAT THE ADVOCATE AND CHARTERED ACCOUNTANT WHO WERE ENTRUSTED TO LOOK INTO THE INCOME TAX MATTERS FOR FILING APPEALS FAILED TO FILE APPEALS BEFORE THE LD. CIT (APPEALS) AS WELL AS THIS TRIBUNAL IN TIME . IN THE PETITION, IT IS ALSO SUBMITTED THAT THE ASSESSEE WAS BUSY IN ATTENDING TO HER MOTHER - IN - LAW WHO WAS SICK AND T HEREFORE, THERE WAS A DELAY IN FILING APPEAL TO THE TRIBUNAL. THE LD. DR SUBMITS THAT NO PROOF HAS BEEN ADDUCED FOR THE STATEMENT GIVEN BY THE ASSESSEE THAT THE DELAY HAS OCCURRED DUE TO LAPSE ON THE PART OF THE TAX CONSULTANTS AND THERE WAS NO PROOF ADDUCED TO SAY THAT THE ASSESSEE WAS ATTENDING TO HER MOTHER - IN - LAW DUE TO HER SICKNESS. THEREFORE, HE OBJECTED FOR CONDONING THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL. 5 . INSPITE OF SEVERAL NOTICES, THE ASSESSEE COULD NOT APPEA R BEFOR E THIS TRIBUNAL AND NO PROPER EXPLANATION WAS GIVEN FOR THE DELAY IN FILING THE APPEAL 3 SMT DHARMIDEVI K JAIN ITA NO. 6755 /MUM/201 3 , A.Y.200 8 - 09 BEFORE THE TRIBUNAL WITH ADEQUATE EVIDENCES . HENCE, THE APPEAL IS DISMISSED IN LIMINE WITHOUT ADMISSION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMIN E . ORDER PRONOUNCED IN THE OPEN COURT ON THE 7 TH DAY OF MARCH 2017 . SD/ - SD/ - RAJESH KUMAR C.N.PRASAD / / ACCOUNTANT MEMBER JUDICIAL MEMBER / MUMBAI; / DATED 07 / 0 3 / 2017 LR, SPS / COPY OF THE ORDER FORWARDED TO : / BY ORDER , ( ASSTT. REGISTRAR) , / ITAT, MUM 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. // TRUE COPY / /