IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH I' BENCH
BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND
SHRI N.K.BILLAIYA (ACCOUNTANT MEMBER)
ITA No.4898/Mum/2010
Assessment Year: 2006 -07
Jiny Textiles Pvt Ltd., Income Tax Officer 10(2)(4),
9A/104, Neelam Nagar Phase-II, Mumbai
Prataprao Gujjr Marg,
Mulund(E), Mumbai-81 Vs.
PA No .AABCJ 4226 B
(Appellant) (Respondent)
Appellant by : None
Respondent by: Shri Parthasarthi Naik
Date of hearing: 7.6.2012
Date of pronouncement: 15. 6.2012
ORDER
Per B.R.Mittal, JM:
The assessee has filed this appeal for assessment year 2006-07 against order
dated 29.3.2010 of ld CIT(A)-21, Mumbai.
2. We observe that ld CIT(A) has dismissed the appeal of assessee, which was
barred by limitation. Ld CIT(A) has stated that assessee has not requested condonation
of delay nor any explanation was filed for delay in filing the appeal and, therefore,
appeal was dismissed as not maintainable.
3. In the ground of appeal taken before us, assessee has stated that the delay was
due to bonafide reason as assessee was under mistaken belief that appeal was to be
filed within 60 days and not 30 days. Therefore, the delay was 26 days in filing the
appeal before ld CIT(A)..
2 ITA No.4898/Mum/2010
Assessment Year: 2006 -07
4. Considering the facts of the case and reasons stated by the assessee, we are
satisfied that the delay in filing of appeal before ld CIT(A) was due to a reasonable
cause. Therefore, in the interest of justice, we condone the delay in filing the appeal
before ld CIT(A) and restore the appeal to his file with a direction to decide the appeal
on merits after giving due opportunity of hearing to both parties and considering such
evidences as may be placed before him.
5. In the result, appeal filed by assessee is allowed for statistical purposes.
Pronounced in the court on 15th June, 2012
(N.K.BILLAIYA) (B.R. MITTAL)
Accountant Member Judicial Member
Mumbai, Dated June, 2012
Parida
Copy to:
1. The appellant
2. The respondent
3. Commissioner of Income Tax (Appeals),21, Mumbai
4. Commissioner of Income Tax, MC-X , Mumbai
5. Departmental Representative, Bench `I' Mumbai
//TRUE COPY// BY ORDER
ASSTT. REGISTRAR, ITAT, MUMBAI
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