NITA JHUNJHUNWALA,MUMBAI vs. DCIT CC 1(4), MUMBAI

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ITA 4722/MUM/2019Status: DisposedITAT Mumbai05 April 2021AY 2010-112 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 dismissed the appeal as it was filed with a considerable delay and no condonation petition was on record. The appeal was considered defective due to the time bar.

What were the facts?

The assessee's appeal was filed with a significant delay of 344 days. No application for condonation of delay was submitted by the assessee.

What were the issues?

Whether the appeal should be admitted despite a substantial delay and absence of a condonation petition.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Smita Verma – Ld. Sr. DR

आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय श्री शक्तिजीत दे, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2010-11) Nita Jhunjhunwala DCIT-Central Circle-1(4) 232, Sanjay Bldg. No.5B Old CGO Building (Annex.) बिाम/ Mittal Indl. Estate M.K. Road Vs. Andheri Kurla Rd., Marol Naka Mumbai – 400 020. Andheri (E), Mumbai – 400 059. स्थायीलेखासं./जीआइआरसं./PAN/GIR No.AAEPJ-8247-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : None Revenue by : Ms. Smita Verma – Ld. Sr. DR सुनवाई की तारीख/ : 22/03/2021 Date of Hearing घोषणा की तारीख / : 05/04/2021 Date of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing of appeal, none appeared for assessee. No adjournment application is on record. Upon perusal of record, it transpires that the appeal has been filed with a considerable delay of 344 days. No condonation petition is on record. Left with no option, we dismiss the appeal being a defective one.

2.

The appeal stands dismissed as being time barred. Order pronounced on 5th April, 2021.

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