BHARAT NATHALAL ZAVERI ,MUMBAI vs. ITO , WARD 4(3)(1), MUMBAI

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ITA 4489/MUM/2025Status: DisposedITAT Mumbai27 October 2025AY 2015-16Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeals were time-barred by 440 days. Despite notices being sent through RPAD and email, there was no response from the assessee.

What were the facts?

The assessee filed multiple appeals against orders passed by the NFAC for various assessment years. The appeals were filed with a significant delay and without any petition for condonation.

What were the issues?

Whether the appeals filed by the assessee are liable to be dismissed on the grounds of being time-barred due to a significant delay and lack of condonation petition.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH

Before: SHRI AMIT SHUKLA & MS. PADMAVATHY S

For Respondent: Shri Leyaqat Ali Aafaqui
Hearing: 15/10/2025Pronounced: 27/10/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate impugned orders of even date 29/02/2024 Bharat Nathalal Zaveri passed by NFAC, Delhi for the quantum of assessment passed under Section.147 r.w.s. 144 for the A.Yrs. 2012-13, 2013-14, 2015-16 and 2016-17.

2.

At the outset, it is noticed that appeal of the assessee is time barred by 440 days. Alongwith appeal there is no petition for condonation of delay or any affidavit giving any reasons for such a huge delay. Further, it is noticed that this appeal was fixed twice earlier and notices were sent through RPAD to the registered address given in Form 36 and also to the e-mail address provided by the assessee. Despite service of such notice through RPAD and e-mail, there has been no response by the assessee. Accordingly, appeals of the assessee are dismissed being barred by 440 days.

3.

In the result, all the appeals of the assessee are dismissed in limine. Order pronounced on 27th October, 2025.

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