What did the Tribunal hold?

The Tribunal dismissed the appeal on the preliminary ground of delay, citing the assessee's overall conduct and lack of appearance.

The assessee's appeal was filed with a delay, and no condonation petition was on record. The assessee also failed to appear before the first appellate authority.

What were the issues?

Whether the appeal should be dismissed on the preliminary ground of delay due to the assessee's non-appearance and defective filing.

Mr. Jagdishsing K Bhati vs ACIT | ITAT Mumbai 2020

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

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

For Respondent: Shri Chintamani Dingankar-Ld.Sr. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

At the time of hearing, none appeared for assessee. No valid adjournment application is on record. The registry has noted that the appeal is defective since it has been filed with a delay. No condonation petition is on record. We also find that the assessment has been framed u/s 144 and the assessee failed to appear before first appellate authority also. The overall conduct of the assessee does not inspire us to grant

Assessment Year: 2011-12 another opportunity of hearing. Therefore, we dismiss the appeal on the preliminary ground of delay. 2. The appeal stands dismissed. Order pronounced on 24th November, 2020.

Sd/- Sd/- (Saktijit Dey) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांकDated : 24/11/2020 Sr.PS:-Jaisy Varghese आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

MR. JAGDISHSING K BHATI,MUMBAI vs. ACIT CIRCLE-1, THANE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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