DANMAL MISHRAMAL MEHTA,MUMBAI vs. ITO 19(1)(4), MUMBAI

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ITA 3116/MUM/2018Status: DisposedITAT Mumbai01 February 2019AY 2009-103 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 noted that the delay in filing the appeal could not be condoned due to the absence of a condonation request. Consequently, the appeal could not be admitted for hearing.

What were the facts?

The assessee filed an appeal before the ITAT after a delay of 12 days. A defect memo was issued to the assessee, but no request for condonation of delay was made.

What were the issues?

The primary issue was the delay in filing the appeal and the subsequent failure to seek condonation, leading to the appeal's non-admission.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: SHRI A.K. GARODIA

For Respondent: Shri Vijay Kumar Soni, DR

This appeal is filed by the assessee and the same is directed against the order of the Commissioner of Income Tax(Appeals)-30 Mumbai, dated 28-12-2017 for the AY. 2009-10.

2.

At the outset, it was noticed by the Bench that the appeal is filed after a delay of 12 days and defect memo was issued by the Registry of the Tribunal to the assessee on 17-12-2018. In spite of this, the assessee has not made any request for condonation of delay and therefore, the delay in filing the appeal cannot be condoned. As a consequence, the appeal of assessee cannot be admitted to be heard and hence, the same is liable to be dismissed as un-admitted. I order accordingly.

3.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court on 1st day of February, 2019

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