RAJESH S. GARG, MUMBAI V. ITO 19(1)(2), MUMBAI

ITA 7170/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100677 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 06-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN ,AM AND LALIT KUMAR, JM ./ I.T.A. NO . 7170 / MUM/20 1 3 ( / ASSESSMENT YEA R : 200 6 - 10 ) SHRI RAJESH S GARG, COSMOS COMMERCIAL CENTRE, 2 ND FLOOR,NO.17, 3 RD ROAD, KHAR (W), MUMBAI - 400052 / VS. INCOME TAX OFFICER 1 9 ( 1 )(2), PIRAMAL CHAMBERS, LALBAG, PAREL, MUMBAI - 400012 ( / APPELLANT ) .. ( / RESPONDENT ) ./ . /PAN. : AAFFPG5056A / APPELLANT BY NONE / RSPONDENT BY MS. ANU AGGRAWAL / DATE OF HEARING : 20 .8 . 201 5 / DATE OF PRONOUNCEMENT: 20. 8. 201 5 / O R D E R P ER B .R.BASKARAN : THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 21 . 8. 201 3 PASSED BY THE LD. CIT(A) - 2 2 , MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 200 6 - 07 . 2. THE HEARING WAS ADJOURNED ON THE LAST OCCASION TO 20.8.2015 WITH A SPECIFIC REASON THAT THERE WAS NO POWER OF ATTORNEY IN FAVOUR OF T HE REPRESENTATIVE OF THE ASSESSEE APPEARING BEFORE THE TRIBUNAL. AT THAT POINT OF TIME, THE PERSON WHO WAS APPEARING BEFORE THE BENCH WAS SPECIFICALLY ASKED TO PRODUCE THE POWER O F ATTORNEY ON THE NEXT DATE I.E.20.8.2015. HOWEVER, ON 2 0 .8.201 5 , NONE APPEARED ON BEHALF OF THE ITA NO. 7170 / MUM/20 1 3 2 ASSESSEE. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 3. WE NOTICE THAT THE APPEAL IS BARRED BY LIMITATION B Y 28 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT REQUESTING THE BENCH TO CONDONE THE DELAY. PARA 6 OF THE SAID AFFIDAVIT GIVES REASONS FOR THE DELAY AND THE SAME READS AS UNDER : 6. THAT I WAS A LSO ADMITTED I N THE HOSPITAL AND DUE TO SEVERE INFECTION IN T HE BLADDER I.E. I SUFFERED FROM BLADDER CALCULUS, FOR WHICH I HAD UNDERGONE HOSPITALISATION AND WAS NOT A TTENDING TO THE OFFICE. THIS HAS CAUSED THE DELAY IN FILING AN APPEAL WITH THE HONBLE INCOME TAX APPELLATE TRIBUNAL. I AM ATTACHING HEREWITH COPY OF THE MEDICAL PAPERS TESTIFYING MY ILLNESS AND HOSPITALISATION 4. WE NOTICE THAT THE ORDER OF LD. CIT(A) WAS SERVED UPON THE ASSESSEE ON 9.9.2013. HENCE, THE ASSESSEE WAS REQUIRED TO PREFER AN APPEAL BEFORE THE TRIBUNAL BY 9.11.2013 . WE NOTICE THAT THE ASSESSEE HA D BEEN HOSPITALIZED ON 13.11.2013. I.E. AFTER EXPIRY OF LIMITATION PERIOD PRESCRIBED UNDER THE RULES TO FILE AN APPEAL BEFORE THE TRIBUNAL. HENCE, IN OUR VIEW, THE ASSESSEE HAS NOT GIVEN SATISFACTORY REASONS FOR FILING THE APPEAL BELATEDLY BE FORE THE TRIBUNAL. ACCORDINGLY, WE DISMISS THE APPEAL IN LIMINE, AS UN - ADMITTED . 5 . IN THE RESULT, ALL THE APPEAL OF THE ASSESSEE IS DISMISSED . PRONOUNCED ACCORDINGLY ON 20TH AUGUST 2015. 20TH AUGUST, 2015 SD SD ( LALIT KUMAR) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 20TH AUG , 2015 . ITA NO. 7170 / MUM/20 1 3 3 . . ./ SRL , SR. PS / COPY OF THE ORDER FO RWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GU ARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI