Smt.Chhaya Jignesh Desai, B-501, Mahavir Darshan, I T Road, Opp Railway CrossingDahisar (E), Mumbai-400068 Vs. Income Tax Officer, 25(1)(1), Mumbai. |
, "- "
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI
BEFORE S/SHRI B.R.BASKARAN (Accountant Member
.. ,
./I.T.A. No1303/Mum/2014
( / Assessment Year :2009-10)
Smt.Chhaya Jignesh Desai, / Income Tax Officer, 25(1)(1),
B-501, Mahavir Darshan, Mumbai.
Vs.
I T Road, Opp Railway Crossing-
Dahisar (E),
Mumbai-400068
( /Appellant) .. ( / Respondent)
. / . /PAN/GIR No. :AGBPD2830L
/ Appellant by None
/Rspondent by Shri K P R R Murty
/ Date of Hearing
: 4.8.2015
/Date of Pronouncement : 4.8.2015
/ O R D E R
PER BENCH:
The assessee has filed this appeal challenging the order dated
23.12.2013 passed by the ld. CIT(A)-35, Mumbai and it relates to the
assessment year 2009-10.
2. None appeared on behalf of the assessee even though the notice of
hearing was sent by Registered Post Acknowledgment on two occasions.
Hence, I proceed to dispose of the appeal ex-parte, without the presence
of assessee.
2 I T A N o . 1 3 0 3 / Mu m / 2 0 1 4
3. I notice that the appeal is barred by limitation by five days. The
assessee has filed an affidavit with regard to the delay caused in filing the
appeal and the same reads as under:
"I Smt. Chhaya J Desai an adult Indian Inhabitant to have to state
and request learned Income Tax Appellate Tribunal Members to
condone delay in filing the appeal in Form 36 under section 250 of
the Income Tax Act, 1961 by 5 days.
I Smt. Chhaya J Desai request to condone the delay and pardon late
filing of appeal "
4. I heard the ld. DR on this preliminary issue of limitation. The ld. DR
submitted that the assessee has not furnished any reason explaining the
delay and hence, the appeal should not be admitted.
5. I find merit in the contention of the ld.DR. A perusal of the affidavit
filed by the assessee in support of delay would show that the assessee has
not given any reason for the delay. It is well settled proposition of law
that the assessee is required to explain the delay day by day till the date
of filing of appeal. Since the affidavit filed by the assessee does not
mention any cogent reason for the delay occurred in filing the appeal, I am
constrained to dismiss the appeal in limine, as unadmitted.
6. In the result, the appeal of the assessee is dismissed
Pronounced accordingly on 4th August 2015.
4th August, 2015
sd
(.. / B.R. BASKARAN)
/ ACCOUNTANT MEMBER
Mumbai: 4th
Aug, 2015.
3 I T A N o . 1 3 0 3 / Mu m / 2 0 1 4
. ../ SRL , Sr. PS
/Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. () / The CIT(A)- concerned
4. / CIT concerned
5. , , /
DR, ITAT, Mumbai concerned
6. / Guard file.
/ BY ORDER,
True copy
(Asstt. Registrar)
, /ITAT, Mumbai
|