ASHOK KAMRAJ PATEL,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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ITA 2945/MUM/2025Status: DisposedITAT Mumbai24 July 2025AY 2017-2018Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI OM PRAKASH KANT (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 appeal was barred by limitation and no application for condonation of delay was made. Therefore, the appeal was rejected in limine on this ground.

What were the facts?

The assessee's appeal was filed beyond the period of limitation by 1428 days. No separate application for condonation of delay was filed, and defects pointed out earlier were not rectified.

What were the issues?

Whether the appeal filed beyond the period of limitation, without a condonation application, can be admitted.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI OM PRAKSH KANT

For Respondent: Shri Pravin Salunkhe (SR. DR.)
Hearing: 24/06/2025Pronounced: 24/06/2025

O R D E R

PER : SANDEEP GOSAIN, JM

1.

This appeal filed by the assesse is arising out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereafter, Ld.CIT(A)], for the assessment year 2017-18.

2.

An application seeking adjournment was rejected vide a separate order dated 25/06/2025. 3. At the very outset, we noticed that the present appeal is barred by limitation by 1428 days and no separate application has been filed for seeking condonation

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