CINEYUG,MUMBAI vs. DCIT CEN CIR -3(1), MUMBAI

The grounds of appeal has been said to be filed in a separate statement. But no such statement is on record. The issue under adjudication by the authorities below was disallowance of expense of Rs. 3,57,041/-.

At the outset it is noted that there is a delay of 272 days in filing this appeal. The assessee is fully aware of the delay and the fact that there is no condonation petition or any reasonable cause for the delay aattributed by the assessee on record. Earlier the assessee has sought time to provide the same. Now the assessee submits further adjournments. In my considered opinion when there is a delay of 272 days which is quite considerable it was incumbent upon the assessee to file the condonation petition and submit the reasonable cause for the delay along the appeal. Despite being made aware of the delay the assessee has been seeking adjournment time and again.

Accordingly in my considered opinion the assessee having filed no condonation petition or submitted any reasonable cause for the delay, this appeal is liable to be dismissed as time-barred. Accordingly this appeal is dismissed as time-barred.

In the result, assessee's appeal stands dismissed