MARVELLOUS BUILDERS PVT LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHANMarvellous Builders Pvt. Ltd. A-101, B-104, B-105, 1st floor, Ajinkya Durga CHSL, Nanda Patkar Road, Vile Parle East, Mumbai-400 057 PAN: AACCM3251E
PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the order dated 02.02.2017 of Learned Commissioner of Income Tax (Appeals) – 50, Mumbai [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the A.Y. 2012-13, wherein the Ld. CIT(A) has dismissed the appeal ex Marvellous Builders Pvt. Ltd. parte as despite services of notice, the assessee has failed to present its case before the Ld. CIT(A). 2. An application for condonation of delay has been filed by the appellant/assessee stating that statistically there is delay of 2947 days and narrated the reasons for filing the appeal after the due date. The application is supported by affidavit of the assessee therein contending the reasons for delay in filing the appeal as extracted below:- “1. That the Order u/s 250 of the Income Tax Act, 1961 dated 02/02/2017 was passed by Ld. Commissioner of Income Tax( Appeals)-50, for A.Y. 2012-13 in case of Marvellous Builders Private Limited.
That Late Mr. Kuldeep Pednekar was the shareholder-director of Marvellous Builders Private Limited (PAN: AACCM3251E) (CIN: U70200MH1998PTC116819). His MCA DIN was 01446517. His PAN was AAFPP9631D. He was handling the operations and finances of the Company. Since 2016 he became critically ill due to Acute Chronic Kidney Disease and hence his health condition started deteriorating and he was on Dialysis. Also his physical movements were restricted since then. He was bed ridden after that and later on admitted to Lilavati Hospital on 13.12.2017 and was discharged on 31.12.2017. Mr. Kuldeep Pednekar expired on 15.08.2020 after prolonged illness. (Copy of Death Certificate is enclosed herewith.)
That I, Mr. Abhishek Kuldeep Pednekar (presently the Director of the Appellant) and my younger sister, Ms. Hitakshi Kuldeep Pednekar are the only legal heirs of Late Mr. Kuldeep Pednekar.
That at the time of death of my father I was studying so I was not involved in the business of Marvelous Builders Private Limited as was concentrating on my studies Marvellous Builders Pvt. Ltd. and was not associated with any of the Business transactions of Marvellous Builders Private Limited.
My mother, Late Mrs. Aboli Kuldeep Pednekar had already passed away on 04.03.2006. I and my younger sister have been struggling to survive since the death of our parents.
That the Email ID of my father, Late Mr. Kuldeep Pednekar and Marvellous Builders Private Limited were not accessible to me. I was not aware of the mobile number registered on the Income Tax website for Marvellous Builders Private Limited.
That in the meantime, the name of Marvellous Builders Private Limited was struck off from the Register of Companies based on public notice dated 12.09.2018, as Late Mr. Kuldeep Pednekar could not attend to financial, taxation and legal compliance matters of Marvellous Builders Private Limited due to his failing health since the year 2016. 8. That subsequently, I, Mr. Abhishek Kuldeep Pednekar (DIN: 07176540) (PAN: BOYPP5754F) took over the affairs of Marvellous Builders Private Limited after completion of my studies and death of my father.
That I got the name of the Company restored with the