MUMBAI INTERNATIONAL AIRPORT LIMITED,MUMBAI vs. CIT-10, MUMBAI

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ITA 1847/MUM/2019Status: DisposedITAT Mumbai06 September 2022AY 2007-084 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 held that there was no reasonable cause for the significant delay in filing the appeal and that the assessee appeared to be not interested in pursuing it. Consequently, the appeal was dismissed at the outset.

What were the facts?

The assessee filed an appeal against an order passed by the CIT under section 263. The appeal was filed 2863 days after the statutory time limit for filing. The assessee also sent an email indicating they were not interested in pursuing the appeal.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned. The Tribunal also considered the assessee's apparent lack of interest in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM, & SHRI OM PRAKASH KANT, AM

For Appellant: Shri T. Shankar, Ld. DR
For Respondent: Shri T. Shankar, Ld. DR

O R D E R

Per Amit Shukla, Judicial Member:

1.

The aforesaid appeal has been filed by the assessee against the impugned order dated 22.03.2011, passed by Ld. CIT-8, Mumbai in his revisionary jurisdiction u/s 263 for AY 2007-08. 2 Mumbai International Airport Limited 2. From the perusal of the order of Ld. CIT and the date of filing of appeal before this Tribunal on 29.03.2019, it is seen that appeal of the assessee is time barred by 2,863 days. In the petition for condoning the delay, the following reasons have been given:-

It is submitted before your Honour that the order u/s 263 of the Act was received on 28.03.2011 and accordingly statutorily the last date to appeal against the order was 27.05.2011. However, the appeal has been furnished on 29.03.2019. Given the above facts and circumstances in the instant case, the appellant understands that there has been a delay of 2863 days in furnishing the same. The appellant vide the present application request your Honour to kindly condone the delay and admit the appeal having regard to the peculiar facts of the present case. At the outset it is submitted that the appellant is seeking substantial justice. A receipt which ought not to be brought to tax was brought so by the erroneous opinion of the Finance and Civil Aviation Ministry. The assessing authorities got influenced by the procedural authorities such as CBDT and MoCA in bringing to tax a non-taxable receipt. This shall be explained in the course of proceedings.

3.

From the above reasoning it cannot be inferred that, there was any reasonable cause for such a huge delay of 2863 days as assessee consciously decided not to file the appeal and there was Mumbai International Airport Limited deliberate latches and no effort was made to file the appeal. Moreover, assessee had sent an e-mail on 05.09.22 signed by authorized representative that assessee is not interested in pursuing this appeal and requested to withdraw the appeal. On the same date, assessee has written a letter that they are still in the process of filing paper book and requested for adjournment. Today also none appeared on the date of hearing despite date was noted by the authorized representative ‘Gaurav’ when the case was last fixed on 23rd June 2022. Thus, it appears that assessee is not interested in this appeal.

4.

Since there is huge delay and there is no reasonable cause for filing the appeal within the statutory time limit, therefore, the appeal of the assessee is dismissed in-limini.

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