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Income Tax Appellate Tribunal, MUMBAI SMC BENCH, MUMBAI
Assessment year: 2015-16 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'SMC' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2015-16 Rohan Ashok Thakur ………….……… Appellant 401, 4th floor, Opp. Papdi Talav, Near Hanuman Mandir, Papdi, Vasai-401 201 [PAN:ACUPT7269A] Vs. Income Tax Officer-Ward 4(3) Thane ……………… Respondent Appearances by None for the appellant Sudha Ramchandran for the respondent Date of concluding the hearing : April 18, 2022 Date of pronouncement the order : July 15, 2022 ORDER Per Pramod Kumar, VP:
By way of this appeal, the assessee-appellant has challenged the order dated 15.03.2019 passed by the learned CIT(A), in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2015-16, dismissing the appeal as non-maintainable on the ground that it is time barred.
None appeared for the assessee. We have heard the learned Departmental Representative perused the material on record and duly considered facts of the case in the light of the applicable in the legal position. 3. To adjudicate on this appeal it is sufficient to take note of the fact that the appeal filed before the learned CIT(A) was delayed by 3 months and 16 days and it was dismissed by the learned CIT(A), rejecting the condonation petition filed by the learned CIT(A). The learned CIT(A), in so rejecting the condonation petition had noticed certain inconsistencies in the medical certificate, further, noted that the condonation petition is not supported by an affidavit and observed inter alia that “for condoning delay in filing of the appeal it must be proved