What did the Tribunal hold?

The Tribunal held that the appeal was defective due to the unexplained delay and the assessee's lack of interest in pursuing it. Therefore, the appeal could not be entertained.

The assessee filed an appeal with a delay of 44 days. The assessee failed to remove defects pointed out by the registry and did not appear for the hearing.

What were the issues?

Whether an appeal can be entertained when there is a significant delay and the assessee fails to provide a reasonable cause or appear for the hearing.

Mani Naesan vs ACIT | ITAT Mumbai 2018

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI DR. A.L. SAINI

For Respondent: Shri Virender Singh

Aforesaid appeal by the assessee is against the order dated 16th September 2016, passed by the learned Commissioner (Appeals)–38, Mumbai, for the assessment year 2011–12.

The Registry has pointed out a delay of 44 days in filing of appeal by the assessee. Though, a notice was issued to the assessee pointing out various defects in the memorandum of appeal including the delay

2 Mani Naesan of 44 days, however, the assessee till date has not removed the defects. In fact, after repeatedly scanning through the appeal record, we have not traced any application or affidavit filed by the assessee explaining the cause of delay and seeking condonation thereof. Further, when the appeal was called for hearing today, no one was present for the assessee to represent the case in spite of service of notice issued through registered post which is evident from the postal acknowledgment kept on record. Even, the assessee has not cared to file any application seeking adjournment. The aforesaid facts clearly reveal the negligent attitude of the assessee and his lack of interest in pursuing the present appeal. Therefore, in the absence of any application or affidavit by the assessee explaining the reasonable cause for delay in filing the appeal, the appeal is defective, hence, cannot be entertained. Therefore, we are constrained to dismiss the present appeal as not maintainable and in limine as the assessee has failed to remove the defects pointed out by the Registry.

In the result, assessee’s appeal is dismissed. Order pronounced in the open Court on 21.06.2018

Sd/- Sd/- DR. A.L. SAINI SAKTIJIT DEY ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 21.06.2018

Mani Naesan

MANI NAESAN,MUMBAI vs. ASST CIT 21(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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