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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLE
O R D E R PER C.N. PRASAD 1. This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-32, Mumbai dated 15.02.2016 for the Assessment Year 2011-12.
Notice issued by the Registry through Registered post was returned unserved with an endorsement by Postal Authorities that assessee is not (A.Y: 2011-12) Mudhit M. Gupta known. In the circumstances, we dispose off this appeal on hearing the Ld.DR on merits.
At the outset, we find that the appeal is time barred by seven days and assessee has not filed petition for condonation of delay and affidavit explaining the reasons for filing the appeal with the delay of seven days. Therefore, in the absences of petition for condonation of delay this appeal is dismissed in-limine.
Order pronounced in the open court on the 13th April, 2018.