GOOD MORNING,MUMBAI vs. ACIT 15(1), MUMBAI

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ITA 6528/MUM/2014Status: DisposedITAT Mumbai29 July 2016AY 2010-113 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 held that the assessee did not provide proper reasons for the delay in filing the appeal. Therefore, the appeal was not maintainable.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2010-11. The appeal was found to be barred by limitation by 105 days.

What were the issues?

The primary issue was the delay in filing the appeal and the sufficiency of the reasons provided for the delay.

Which sections of the Income-tax Act were involved?

None mentioned for the dismissal reason

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI

Before: SHRI B.R.BASKARAN (AM) & SHRI RAM LAL NEGI (JM)

For Respondent: Shri. Maurya Pratap
Hearing: 20/07/2016Pronounced: 29/07/2016

This appeal has been preferred by the appellant/assessee against order dated 15/04/2014 passed by the Ld. CIT(Appeals)-26 Mumbai for the Asst. Year 2010-11.

2.

The assessee has raised the following grounds of appeal:-

The “Learned ACIT” has erred in disallowing the following Expenses. Interest on TDS & Service Tax - Rs. 1,16,497/- Bad Debts - Rs. 7,84,985/- Work-in progress - Rs. 66,23,082/-

The “Learned ACIT” disallowed the interest expenses u/s 37(1) treating it is Penalty and other two expenses treating them as vague.

3.

The case was called for hearing, however, neither the assessee nor any authorized representative on behalf of the assessee appeared. Registry has pointed out that the appeal is barred by limitation. We notice that the assessee has not filed any application for condonation of delay of 105 days in filing the present appeal, but has submitted an affidavit of Mr. Shashank Chaturvedi partner of M/s. Good Morning, stating therein that due to unpredictable as well as busy schedule of his Chartered Accountants, the appeal could not filed within the prescribed time limit.

4.

We find that the assessee has not given proper reason for delay in filing the present appeal. Hence, we hold that the present appeal is not maintainable being time barred. Hence the appeal is dismissed in limine.

5.

In the result, appeal filed by the assessee for the A.Y. 2010-11 is dismissed.

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