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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Per B.R. Baskaran :-
Both the appeals filed by the assessee are directed against the orders passed by learned CIT(A)-34, Mumbai and they relate to A.Y. 2012-13 & 2009-10.
None appeared on behalf of the assessee even though the notice of hearing was sent by registered post on the earlier occasion. Hence we proceed to dispose of the appeals ex-parte, without presence of the assessee.
Both the appeals are barred by limitation by 699 days. However, the assessee has not filed any petition requesting the Bench to condone the delay. Further, we noticed that the assessee has attached orders relating to A.Y. 2009-10 against the appeal filed for A.Y. 2012-13. Even though the registry has pointed these defects, the assessee has not rectified them till
2 Sayed Saleem Ahmed Basha date. Accordingly, we have no other option, but to dismiss both the appeals in limine, as unadmitted.
In the result, both appeals filed by the assessee are dismissed. 4.
Order pronounced in the open court on 25.08.2022.