What did the Tribunal hold?

The Tribunal dismissed all appeals on the preliminary issue of condonation of delay due to the assessee's lack of appearance and failure to justify the delay.

The assessee filed appeals for assessment years 2004-05 to 2010-11, which were delayed. The assessee did not appear for hearings or provide valid reasons for the delay.

What were the issues?

Whether the appeals should be dismissed for want of condonation of delay due to the assessee's non-appearance and failure to substantiate the delay.

Mahendra Kumar Patiodia vs Asst Cut CC 40 | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri B.Jayakumar- Ld. CIT-DR

For Respondent: Shri B.Jayakumar- Ld. CIT-DR

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

1. 1. Aggrieved by the orders of learned first appellate authority for AYs 2004-05 to 2010-11, the assessee is under further appeal before us.

2. When the appeals were called for hearing, none appeared for assessee. No valid adjournment application has been placed on record. to 2987/Mum/2014 Shri Mahendra Kumar Patodia A.Ys. 2004-05 to 2010-11 Left with no option, the matter was proceeded with ex-parte qua the assessee. The Ld. CIT-DR, at the outset, submitted that the appeals ought to have been dismissed for want of condonation of delay keeping in view the conduct of the assessee before lower authorities as well as before the Tribunal.

3. Upon perusal of quantum assessment order, it transpires that the assessment was framed u/s 144 on best judgment basis since the assessee failed to make effective appearance before Ld. Assessing Officer. The stand of Ld. AO was confirmed by first appellate authority since the assessee remained unable to substantiate his stand.

4. Upon perusal of order sheet entries, it is noted that the assessee has sought adjournment on multiple occasions and made no sincere efforts towards disposal of the appeals. Further, all the appeals have been filed with a delay ranging from 60 days to 75 days and the assessee is unable to place on record sufficient material to justify the delay in filing of the appeals.

5. Keeping in view the overall factual matrix, we dismiss all the appeals on preliminary issue of condonation of delay as per the submissions of Ld. DR.

6. In the result, all the appeals stand dismissed. Order pronounced in the open court on 18th November, 2019. Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांकDated : 18/11/2019 Sr.PS:-**PP,SPS

MAHENDRA KUMAR PATIODIA,MUMBAI vs. ASST CUT CC 40, MUMBAI

What did the Tribunal hold?

What were the facts?

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