IN THE INCOME TAX APPELLATE TRIBUNAL
                    "SMC" Bench, Mumbai

            Before Shri D. Manmohan, Vice President

                     ITA No. 7152/Mum/2014
                     (Assessment Year: 2008-09)

 Shri Lakhan Bansidhar Gupta       Income Tax Officer-24(2)(4)
 272, Gupta Cottage                Mumbai
                               Vs.
 Chincholi Bunder Road
 Malad (W), Mumbai 400064
                       PAN - AKNPG5608F
           Appellant                      Respondent

                   Appellant by:  None
                   Respondent by: Shri K. Ravikiran

                   Date of Hearing:       05.10.2015
                   Date of Pronouncement: 05.10.2015

                               ORDER

Per D. Manmohan, V.P.

     This appeal by the assessee is directed against the order passed
by CIT(A)-34, Mumbai and it pertains to A.Y. 2008-09.

2.    The case was last posted for hearing on 25.08.2015 but
adjourned on the ground that none appeared on behalf of the
assessee and notice was issued by RPAD to the address given in Form
No. 36. Even today none appeared on behalf of the assessee. Under
these circumstances I proceed to dispose of the appeal exparte, qua
the assessee.






3.    Admittedly, there is a delay of nine days in filing the appeal but
the assessee did not choose to file any petition explaining the reasons
for the delay in filing the appeal though the assessee was informed of
the delay through the acknowledgement-cum-notice issued by the
Registry. In the absence of any justifiable cause mentioned in the
appeal papers filed by the assessee, I am of the opinion that the appeal
cannot be admitted on the ground that it is barred by limitation.
                                     2               ITA No. 7152/Mum/2014
                                                 Shri Lakhan Bansidhar Gupta

4.        In the result, the appeal filed by the assessee is dismissed as
unadmitted.






Order pronounced in the open court on 5th October, 2015.

                                                      Sd/-
                                                (D. Manmohan)
                                                 Vice President

Mumbai, Dated: 5th October, 2015

Copy to:

     1.   The   Appellant
     2.   The   Respondent
     3.   The   CIT(A) ­ 34, Mumbai
     4.   The   CIT­ 24, Mumbai City
     5.   The   DR, "SMC" Bench, ITAT, Mumbai

                                                        By Order

//True Copy//
                                                 Assistant Registrar
                                         ITAT, Mumbai Benches, Mumbai