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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO
सुनवाई की तायीख / Date of Hearing : 21.06.2016 घोषणा की तायीख /Date of Pronouncement : 21.06.2016 आदेश / O R D E R PER D. KARUNAKARA RAO, AM:
This appeal filed by the assessee on 30.12.2014 is against the order of the CIT (A)-18, Mumbai dated 18.3.2011 for the assessment year 2006-2007. In this appeal assessee raised four grounds in toto. Ground no.1 relates to the disallowances on account of sales returns amounting to Rs. 2,29,890/-; Ground no.2 relates to disallowance of Rs. 7,54,834/- on account of labour charges; Ground no.3 relates to disallowance of Rs. 3,60,000/- on account of unsecured cash credits and Ground no.4 relates to disallowance of Rs. 3,38,788/- on account of estimated expenditure.
At the outset, Ld Counsel for the assessee mentioned that there is a delay of one day in filing the appeal before the Tribunal within the prescribed time limit. In this regard, he brought my attention to the application for condation of delay and the affidavit filed by the assessee dated 18th June, 2016 wherein it was mentioned that the said delay is caused due to mismatch of the days in the months ie 30th and 31st therefore, there is a delay of one day in filing the appeal before the Tribunal.