RUHI S CHAUHAN,MUMBAI vs. ASST CIT CEN CIR 9, MUMBAI

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ITA 3603/MUM/2014Status: DisposedITAT Mumbai21 December 2016AY 2010-112 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 appeal was filed beyond the prescribed time limit and no cause for delay was explained. Therefore, the appeal was dismissed without admission.

What were the facts?

The assessee filed an appeal with a delay of 60 days. The assessee did not provide any explanation for the delay and also failed to appear for hearings.

What were the issues?

Whether an appeal filed beyond the prescribed time limit, without a valid explanation for the delay, can be admitted.

Which sections of the Income-tax Act were involved?

Section 253(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI N.K. PRADHAN

For Respondent: Shri Purshottam Kumar

Captioned appeal at the instance of the assessee is directed against the order dated 6th January 2014, passed by the learned Commissioner (Appeals)–37, Mumbai, for assessment year 2010–11.

2.

It is seen from the record, Registry has pointed out a delay of 60 days in filing of the present appeal. Though, this fact has been brought to the notice of the assessee, vide notice dated 20th October 2015,

2 Smt. Ruhi S. Chauhan issued by the Registry, till date the assessee has not filed any application explaining the reason for delay as required in law. It is further evident from the order sheet entries on earlier occasions also assessee did not appear in spite of notice of hearing being issued to her. Even this day also, when the appeal was called for hearing, no one was present on behalf of the assessee. In the above facts and circumstances, since the appeal has been filed beyond the time prescribed under section 253(3) of the Act and the assessee has not explained the cause of delay, the appeal filed by the assessee is dismissed in limine without admission.

3.

In the result, assessee’s appeal is dismissed. Order pronounced in the open Court on 21.12.2016

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