SAYED SALEEMMAHMED BASHS,MUMBAI vs. DCIT 23(3), MUMBAI

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ITA 839/MUM/2022Status: DisposedITAT Mumbai25 August 2022AY 2012-132 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 decided to dispose of the appeals ex-parte due to the assessee's non-appearance and failure to rectify defects. The appeals were dismissed in limine as unadmitted.

What were the facts?

The assessee filed two appeals with the ITAT, but failed to appear for hearings and did not rectify defects pointed out by the registry. The appeals were also barred by limitation.

What were the issues?

The primary issues were the delay in filing the appeals and the failure of the assessee to appear and rectify procedural defects.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

For Respondent: Shri R.P. Veena
Hearing: 25.08.2022Pronounced: 25.08.2022

Heard together (2 matters)

I.T.A. No. 839/Mum/2022
I.T.A. No. 841/Mum/2022

Read from the judgment's own cause title. This page is filed under one of them.

Per B.R. Baskaran :-

1.

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.

2.

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.

3.

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.

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