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Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: Shri Shamim Yahya
आदेश / O R D E R This appeal by the assessee is directed against the order of learned CIT(A) dated 29.06.2016 and pertains to assessment year 2012-2013.
The grounds of appeal
read as under:- “1. The learned CIT(A) erred in passing an exparte order confirming the order passed by the Assessing Officer without giving a reasonable opportunity of being heard resulting in violation of the principles of natural justice as the notices were not issued at the addresses mentioned in Form No.35 by the assessee, hence the order passed by the CIT(A) may be quashed.
2. Without prejudice to the above, the learned CIT(A) erred in passing an exparte order dismissing the appeal without adjudicating on the merits of the case.
. M/s.Neeleshwar Developers. 3. AO erred in making an ad-hoc addition ofRs.33,26,720 @ 15% on the cost of project incurred during the year i.e. Rs.2,05,44,236 which is an addition based on “Percentage Completion Method” without appreciating that assessee is following “Project Completion Method” for revenue recognition and not percentage completion method. 4. The appellant craves leave to add, amend, alter or delete any of the above grounds of appeal.”
3. At the threshold it is noted that this appeal is time-barred by 82 days. The assessee has neither filed any petition for condonation of the delay nor anybody has appeared on behalf of the assessee. The notice of hearing has returned unserved with the remark `left’. I further note that nobody has appeared before the learned CIT(A) also in this case. In these circumstances, in my considered opinion, there is no reasonable cause for condoning the delay in this case. Accordingly, this appeal is dismissed being time-barred.