MADHUKAR P SHETH,MUMBAI vs. ACIT 21(2)), MUMBAI

ITA 4877/MUM/2018Status: DisposedITAT Mumbai29 December 2020AY 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 dismissed the appeal on the preliminary ground of delay. The assessee's conduct did not warrant granting another opportunity for hearing.

What were the facts?

The assessee's appeal was filed with a delay of 300 days. Despite notices, no condonation petition was filed, and the assessee did not appear for the hearing.

What were the issues?

The primary issue was the delay in filing the appeal and the assessee's non-appearance, leading to an ex-parte order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Bharat Andhale-Ld. Sr. DR

O R D E R

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