MAHESH ARUN VYAVHARE,MUMBAI vs. ITO WARD -3(3), KALYAN

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ITA 6506/MUM/2018Status: DisposedITAT Mumbai04 December 2019AY 2009-102 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 dismissed both appeals due to the significant delay in filing and the lack of any application for condonation of delay by the assessee.

What were the facts?

The assessee filed appeals for Assessment Years 2009-10 and 2011-12. There was a delay of 108 days in filing the appeals, and the assessee failed to seek condonation for this delay.

What were the issues?

The primary issue was the delay in filing the appeals and the assessee's failure to provide a valid reason or seek condonation for the same.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri R. Bhoopathi – Ld. DR

Heard together (2 matters)

I.T.A. No.6506/Mum/2018
I.T.A. No.6507/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by confirmation of certain additions by learned first appellate authority, the assessee is under appeal for AYs 2009-10 & 2011-12. ITA No.6506-07/Mum/2018 Mahesh Arun Vyavhare Assessment Years :2009-10 & 2011-12

2.

At the time of hearing, none appeared for assessee and no adjournment application was placed on record. The registry has noted a delay of 108 days in filing of the appeal. The defect notice was issued directing the assessee to rectify the defect. However, no efforts have been made by the assessee to seek condonation of delay. Left with no option, we dismiss both the appeals for want of condonation of delay.

3.

Resultantly, both the appeal stands dismissed.

Order pronounced in the open court on 04th December, 2019. (C.N. Prasad) (Manoj Kumar Aggarwal) "ाियक सद" / Judicial Member लेखा सद" / Accountant Member

मुंबई Mumbai; िदनांक Dated : 04/12/2019 Sr.PS, Jaisy Varghese

आदेशकी"ितिलिपअ"ेि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. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

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