GALANI INDUSTRIES PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE -1, KALYAN

IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH MUMBAI

BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
Galani Industries Pvt Ltd
1501, CTSC, Dun Hill Chs,
Dr. Ambedkar Road, Bandra
(W), Mumbai – 400052. Vs.
DCIT, Circle -1
Kalyan
PAN/GIR No. AAFCG0299R
(Applicant)
(Respondent)

Assessee by None
Revenue by Shri Avinash Karpe – Sr. DR

Date of Hearing
28.04.2025
Date of Pronouncement
28.04.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order 04.03.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2021-22. 2. At the very outset, I noticed that none appeared on behalf of assessee when the case was called repeatedly.
Even no application for seeking adjournment has been filed. On the other hand Ld. DR present in the court is 2
Galani Industries Pvt Ltd, Mumbai ready with arguments, therefore I have decided to proceed with the hearing of the case ex-parte.
4. From the records, I noticed that the appeal filed by the assessee before Ld. CIT(A) was dismissed as the same was filed beyond the period of limitation and consequently while dismissing the application for condonation of delay, the appeal was dismissed. However, before us none appeared and while ongoing through the case filed I noticed that there is a delay of 273 days in filing the present appeal. In this regard, no separate application for seeking condonation of the said delay has been filed. Even the order of assessment has also not been filed on the case file and in this regard defect notice has also been sent to the assessee on 03.03.2025 but no compliance has been made by the assessee. In support of seeking condoantion of delay a simple affidavit has been filed which is without verification and complete details have also not been mentioned. Apart no written submissions or any other documents have been filed to substantiate the reasons for condoation of delay or on merits of the appeal. Therefore after going through the entire material placed on record and hearing Ld. DR, I found no reasons to interfere into the lawful findings so recorded by Ld. CIT(A). Therefore the same are upheld and consequently the present appeal stands dismissed.

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Galani Industries Pvt Ltd, Mumbai

Mumbai, Dated 28/04/2025

KRK, PS

आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सािपत ित ////