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

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 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.