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

            Before Shri D. Manmohan, Vice President

                    ITA No. 3257/Mum/2014
                    (Assessment Year: 2007-08)

     Shri Tejraj D. Kothari         D C I T 24(2)
     Shop No. 3, Shiv Baug          Bandra Kurla Complex
                                Vs.
     Daftary Road, Malad (E)        Bandra (E), Mumbai 400051
     Mumbai 400097
                           PAN - AABPK8519P
            Appellant                       Respondent

                  Appellant by:  None
                  Respondent by: Shri K. Ravikiran

                  Date of Hearing:       05.10.2015
                  Date of Pronouncement: 10.10.2015

                             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. 2007-08.

2.    The case was adjourned from time to time at the request of the
assessee but today none appeared on behalf of the assessee. I
therefore proceed to dispose of the appeal exparte, qua the assessee.






3.    At the outset it may be noticed that the order of the CIT(A) was
communicated to the assessee on 26.06.2012. The assessee ought to
have filed an appeal on or before 25.08.2012 whereas appeal papers
were filed in the Registry on 07.05.2014 resulting in a delay of 620
days. Though in the acknowledgement-cum-notice the Registry
intimated the fact that the appeal was time barred by 620 days, till
date the assessee has not filed any affidavit/petition for condonation
of delay. In fact there was some minor delay in filing the appeal
before the CIT(A), as could be noticed from Form No. 35, but the
CIT(A) has overlooked the fact and proceeded to dispose of the
                                     2              ITA No. 3257/Mum/2014
                                                       Shri Tejraj D. Kothari

appeal despite a petition by the assessee for seeking condonation of
delay. At any rate, at this stage since there was substantial delay and
the assessee having not furnished any reason for the substantial
delay, I am unable to admit the appeal.

4.        In the result, the appeal filed by the assessee is dismissed as
unadmitted on the ground that it is barred by limitation.






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