FUTURA POLYESTERS LTD.,MUMBAI vs. DCIT - 5 (1)(2), MUMBAI

This is an appeal by the assessee against order dated 11/12/2015 of ld. Commissioner of Income Tax–10 (Mumbai) for the Assessment Year 2007–08. 2. Registry has pointed out a delay of seven days in filing the present appeal by the assessee. A defect notice in this regard was also issued by the Registry to the assessee on 02/11/2017. As could be seen from record, after issuance of the aforesaid notice by the Registry, the appeal was fixed for hearing on 13/02/2018, 21/03/2018, 12/04/2018, 31/05/2018, 27/06/2018, 18/07/2018 and finally on 08/08/2018. Till the appeal was heard on 08/08/2018, the assessee has not filed any application or affidavit explaining the cause of delay and seeking condonation thereof. In fact, on the aforesaid dates fixed for hearing, no one appeared on behalf of the assessee. Only on 19/03/2018, the assessee filed a cryptic two page written submission enclosing the annual report for the Financial Year 2006–07. Thus, till the date of hearing the assessee has failed to explain the delay of seven days in filing the aforesaid appeal. Therefore the defect pointed out by the Registry remains to be cured. Hence, the appeal has to be treated as defective appeal.