ASHOK KAMRAJ PATEL,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI SANDEEP GOSAIN & SHRI OM PRAKSH KANTAshok Kamraj Patel 43/F, Hiren Shopping Centre M.G. Road, Goregaon West Mumbai-400 062 PAN : AOWPP2441J vs National Faceless Assessment Centre, Delhi APPELLANT
PER : SANDEEP GOSAIN, JM
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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ITA 2945/Mum/2025
Ashok Kamraj Patel of delay. From the records we notice that defects have already been pointed out to the assessee, but still, those defects have not been rectified. Therefore, after having heard the Ld.DR and on perusal of the case file, we noticed that since the present appeal has been filed beyond the period of limitation and no separate application has been filed seeking condonation of delay in filing appeal; therefore, on this count itself, the present appeal is rejected in limine.
Order pronounced in the open court on 24 day of July, 2025. (OM PRAKASH KANT)
JUDICIAL MEMBER
Mumbai, िदनांक/Dated: 24/07/2025
Pavanan
Copy of the Order forwarded to:
1. अपीलाथ /The Appellant ,
2. ितवादी/ The Respondent.
3. आयकरआयु CIT
4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT,
Mumbai
5. गाड फाइल/Guard file.
BY ORDER,
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(Asstt.