Loading judgment…
Facts
The assessee appealed an ex-parte order passed by the CIT(A) for assessment year 2008-09, claiming they never received hearing notices. The appeal was filed with a significant delay of 99 days.
Held
The Tribunal noted that the assessee had repeatedly failed to appear for hearings, demonstrating a lack of interest in prosecuting the appeal. Furthermore, no application for condonation of delay or explanation for the delay was filed.
Key Issues
Whether the appeal, filed beyond the limitation period without sufficient cause or explanation for the delay and non-appearance, is maintainable.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “C” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI ANIKESH BANERJEE
ORDER PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against order dated 22.11.2024 passed by the Ld. Commissioner of Income-tax (Appeals) – 51, Mumbai [in short ‘the Ld. CIT(A)’] for assessment year 2008-09, raising following grounds:
That the company never received the Hearing Notices for the subjected matter, 2. That the order was passed ex-parte by the commissioner Appeals, against the remand order.
Cannon Industries Pvt. Ltd Cannon Industries Pvt. Ltd 2 ITA No. 3329/MUM/2025
3. The Appeal lent Commissioner eared in negotiating the other 3. The Appeal lent Commissioner eared in negotiating the other 3. The Appeal lent Commissioner eared in negotiating the other income as out of business income, where as other income was the income as out of business income, where as other income was the income as out of business income, where as other income was the part of total income of company impacting the total turnover of the part of total income of company impacting the total turnover of the part of total income of company impacting the total turnover of the company.
Those were mainly related to the job work 4. Those were mainly related to the job work charges collected charges collected within the total turnover of the company during the year for which within the total turnover of the company during the year for which within the total turnover of the company during the year for which total income tax Assessed/profit were drawn, including the income total income tax Assessed/profit were drawn, including the income total income tax Assessed/profit were drawn, including the income from other sources. from other sources.
They can't be termed as separate income under same balance 5. They can't be termed as separate income under same balance 5. They can't be termed as separate income under same balance sheets. So for that we So for that we are appealing against the order of commissioner are appealing against the order of commissioner Appeals as the notice were not received physically or not on the Appeals as the notice were not received physically or not on the Appeals as the notice were not received physically or not on the Income Tax Portal, so appeal is filled before you and also seeking Income Tax Portal, so appeal is filled before you and also seeking Income Tax Portal, so appeal is filled before you and also seeking condo nation of the delay. 2. We noted that despite due service of notice, n despite due service of notice, none appeared on one appeared on behalf of the assessee. No application seeking adjournment was behalf of the assessee. No application seeking adjournment was behalf of the assessee. No application seeking adjournment was filed. The record further reveals that on three earlier occasions as filed. The record further reveals that on three earlier occasions as filed. The record further reveals that on three earlier occasions as well, when the appeal was listed for hearing, there was no well, when the appeal was listed for hearing, there was no well, when the appeal was listed for hearing, there was no appearance on behalf of the assessee. Such repeated and appearance on behalf of the assessee. Such repeat appearance on behalf of the assessee. Such repeat unexplained absence clearly demonstrates lack of interest in unexplained absence clearly demonstrates lack of interest in unexplained absence clearly demonstrates lack of interest in prosecuting the appeal. prosecuting the appeal. In the circumstances of the consistent non the consistent non- appearance of the assessee, appearance of the assessee,, we were of the opinion that assessee is of the opinion that assessee is not interested in prosecuting the present appeal. not interested in prosecuting the present appeal.
The learned Departmental Representative invited our attention The learned Departmental Representative invited our attention The learned Departmental Representative invited our attention to the defect pointed out by the Registry regarding delay of 99 days to the defect pointed out by the Registry regarding delay of 99 days to the defect pointed out by the Registry regarding delay of 99 days in filing the appeal. On perusal of Form No. 36, it is seen that the in filing the appeal. On perusal of Form No. 36, it is seen that the in filing the appeal. On perusal of Form No. 36, it is seen that the assessee has itself acknowledged the delay. However, no application assessee has itself acknowledged the delay. However, assessee has itself acknowledged the delay. However, seeking condonation of delay has been filed, nor has any seeking condonation of delay has been filed, nor has any seeking condonation of delay has been filed, nor has any explanation supported by affidavit been placed on record. explanation supported by affidavit been placed on record. explanation supported by affidavit been placed on record.
Cannon Industries Pvt. Ltd Cannon Industries Pvt. Ltd 3 ITA No. 3329/MUM/2025
4. It is well settled that an appeal filed beyond the prescribed It is well settled that an appeal filed beyond the prescribed It is well settled that an appeal filed beyond the prescribed period of limitation can be entertained only upon the assessee period of limitation can be entertained only upon the assess period of limitation can be entertained only upon the assess demonstrating sufficient cause to the satisfaction of the Tribunal. In demonstrating sufficient cause to the satisfaction of the Tribunal. In demonstrating sufficient cause to the satisfaction of the Tribunal. In the present case, the assessee has neither disclosed any reason for the present case, the assessee has neither disclosed any reason for the present case, the assessee has neither disclosed any reason for the delay nor taken steps to cure the defect despite due intimation. the delay nor taken steps to cure the defect despite due intimation. the delay nor taken steps to cure the defect despite due intimation. In the absence of any prayer for condonation In the absence of any prayer for condonation of delay and in the of delay and in the absence of any explanation whatsoever, the appeal, being barred by absence of any explanation whatsoever, the appeal, being barred by absence of any explanation whatsoever, the appeal, being barred by limitation, is not maintainable. Accordingly, the appeal is dismissed limitation, is not maintainable. Accordingly, the appeal is dismissed limitation, is not maintainable. Accordingly, the appeal is dismissed as unadmitted.
5. Accordingly, the appeal is rejected as unadmitted. Accordingly, the appeal is rejected as unadmitted. Accordingly, the appeal is rejected as unadmitted.
However, it is made clear t However, it is made clear that this order shall not preclude the hat this order shall not preclude the assessee from moving an appropriate application for recall and assessee from moving an appropriate application for recall and assessee from moving an appropriate application for recall and restoration of the appeal, supported by a duly sworn affidavit restoration of the appeal, supported by a duly sworn affidavit restoration of the appeal, supported by a duly sworn affidavit explaining the delay as well as the non explaining the delay as well as the non-appearance, in accordance appearance, in accordance with law.
The appeal is disposed in the terms mentioned above. disposed in the terms mentioned above. disposed in the terms mentioned above.