Shri Tejraj D. Kothari Shop No. 3, Shiv Baug Daftary Road, Malad (E) Mumbai 400097 Vs. D C I T 24(2) Bandra Kurla Complex Bandra (E), Mumbai 400051
October, 06th 2015
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
Daftary Road, Malad (E) Bandra (E), Mumbai 400051
PAN - AABPK8519P
Appellant by: None
Respondent by: Shri K. Ravikiran
Date of Hearing: 05.10.2015
Date of Pronouncement: 10.10.2015
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.
Mumbai, Dated: 5th October, 2015
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
ITAT, Mumbai Benches, Mumbai