SEMIT PHARMACEUTICALS & CHEMICALS PVT. LTD.,MUMBAI vs. DCIT, CC- 34, MUMBAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee filed the appeal with a considerable delay and did not file any petition for condonation of delay. Consequently, the appeal was not admitted.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) which sustained the disallowance made under Section 14A read with Rule 8D. The appeal was filed with a significant delay of 655 days.
What were the issues?
Whether the appeal filed by the assessee should be admitted despite a significant delay and the absence of a condonation petition.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE&
O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 54, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 29.11.2016 for the A.Y. 2009-10.
Assessee challenged the order of the Ld.CIT(A) in sustaining the disallowance made u/s. 14A r.w. Rule 8D of I.T. Rules while completing
(A.Y: 2009-10) M/s. Semit Pharmaceuticals & Chemicals Pvt. Ltd., the assessment u/s. 153C of the Act under normal provisions of the Act as well as book profits u/s. 115JB of the Act.
This appeal is filed by the assessee with a delay of 655 days and no petition for condonation of delay has been filed along with the appeal. In the absence of any petition for condonation of delay the appeal filed by the assessee is not admitted and the same is dismissed in limini.
In the result, appeal of the assessee is dismissed in limini.
Order pronounced in the open court on the 13th March, 2020
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