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

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ITA 2844/MUM/2019Status: DisposedITAT Mumbai09 December 2020AY 2014-152 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 the appeal was time-barred due to the significant delay and the absence of a condonation petition or reasonable cause. Therefore, the appeal could not be admitted for adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order with a delay of 272 days. The assessee was aware of the delay but failed to file a condonation petition or provide a reasonable cause for it.

What were the issues?

Whether an appeal filed with a substantial delay, without a condonation petition or reasonable cause, can be admitted for hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

For Respondent: Ms. Smita Verma
Hearing: 08.12.2020Pronounced: 09.12.2020

This appeal by the assessee is directed against order of learned Commissioner of Income Tax (Appeals) dated 2.5.2018 and pertains to assessment year 2014-15.

2.

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/-.

3.

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.

4.

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.

5.

In the result, assessee's appeal stands dismissed

Order pronounced under Rule 34(4) of the ITAT Rules by placing the result on notice board on 09.12.2020.

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