MR. DEEPAK PANDURANG PAWAR,MUMBAI vs. ITO 30 (1)(3), MUMBAI

ITA 1420/MUM/2019Status: DisposedITAT Mumbai23 June 2022AY 2012-133 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 since the appeal was time-barred and no application for condonation of delay was filed, the appeal could not be entertained.

What were the facts?

The assessee's appeal before the ITAT was filed after a delay of 637 days. Despite multiple notices sent via registered post and uploaded on the website, the assessee did not appear or file a petition for condonation of delay.

What were the issues?

Whether an appeal filed beyond the prescribed limitation period, without a condonation petition, can be admitted for hearing.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM, & SHRI S. RIFAUR RAHMAN, AM

For Appellant: Shri Dharmvir Singh, Ld. DR

For Respondent: Shri Dharmvir Singh, Ld. DR

O R D E R

Per Amit Shukla, Judicial Member:

The aforesaid appeal has been filed by the assessee against the impugned order dated 23.02.2017, passed by Ld. CIT(A)-41, Mumbai for the quantum appeal of assessment passed u/s 143(3) r.w.s 147 for AY 2012-13.

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