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Income Tax Appellate Tribunal, ‘C‘ BENCH MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITHA RAJAGOPAL, JUDICIAL MEMBER (Assessment Year :2014-15) Shri Pravin Brahamdeo Vs. ITO/Asst. Commissioner of Pandey Income Tax 321, 1st Floor Room No.267, 2nd Floor Kumod Villa, V.P. Road Matru Mandir Girgaon, Mumbai-400004 Tardeo Road, Mumbai – 400 007 PAN/GIR No.AGFPP1615F (Appellant) .. (Respondent) Assessee by None Revenue by Ms. Sujata Iyengar Date of Hearing 16/11/2022 Date of Pronouncement 16/11/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):
This appeal in A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-30, Mumbai in appeal No.CIT(A)-30/AC-19(2)/15102/16-17 dated 24/04/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 28/12/2016 by the ld. Asst. Commissioner of Income Tax-19(2), Mumbai (hereinafter referred to as ld. AO).
At the outset we find that there is a delay of 955 days in filing of appeal by the assessee before us. The order of the ld. CIT(A) has been passed on 24/04/2019. The appeal should have been filed before us on or before 23/06/2019. But we find that the appeal has been filed by the Shri Pravin Brahamdeo Pandey assessee before us on 02/02/2022 with a delay of 955 days, for which a defect notice has been duly issued by the Registry on 26/03/2022. We find from the perusal of the records that assessee had not rectified the said defect by filing the condonation petition. However, we find that assessee has filed an undated letter before the Registrar of this Tribunal stating that the appeal could not be filed in time due to the reason that his father was admitted in hospital due to paralysis and that assessee was not able to attend to office. We find that this letter is merely a bald statement made by the assessee without enclosing any supporting evidences. Moreover, there is no evidence submitted by the assessee to prove the date on which his father was admitted and date of discharge from the hospital etc. No medical certificates were also enclosed in this regard. In any case, the assessee is duty bound to explain the delay in filing of appeal from 23/06/2019 to 02/02/2022 excluding the period of relaxation granted by the Hon’ble Supreme Court due to Covid-19 pandemic.
None appeared on behalf of the assessee when the case was called for hearing. This delay has not been explained in our considered opinion by the assessee and hence, the appeal of the assessee deserves to be dismissed on the ground of limitation itself.
In the result, appeal of the assessee is dismissed as not maintainable.
Order pronounced in open Court on 16/11/2022.