What did the Tribunal hold?

The Tribunal was unable to condone the delay and admit the appeal due to the lack of a condonation petition and rectification of defects. Therefore, the appeal was dismissed in limine.

The assessee filed an appeal with the ITAT which was barred by limitation by 786 days. The assessee did not file a petition to condone the delay or rectify defects pointed out by the registry. The assessee's counsel also withdrew their Power of Attorney.

What were the issues?

The primary issue was the admission of an appeal filed beyond the prescribed limitation period without proper condonation proceedings.

Makam Anjaneyulu, Navi Mumbai vs DCIT | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Hearing: 4.2.2016

Per B R Baskaran, AM:

The appeal filed by the assessee is directed against the order dated 24.9.2009 passed by the ld. CIT(A)-26, Mumbai and it relates to the assessment year 2006-07. None appeared on behalf of the assessee and hence we proceed to dispose of the appeal ex-parte, without the presence of the assessee.

The appeal filed by the assessee is barred by limitation by 786 days. We notice that the assessee has not moved any petition requesting the Bench to condone the delay, even though the registry has given a defect memo in this regard, besides pointing out some other defects. Further, we notice that the assessee had appointed a counsel to present case but the said counsel has also withdrawn his “Power of Attorney”. Till date the assessee has not rectified the defects pointed out by the Registry and also has not filed any petition seeking condonation of delay. Under these circumstances, we are unable to condone the delay and admit the appeal. Accordingly, we dismiss the appeal as in limine, as unadmitted.

In the result, the appeal filed by the assessee is dismissed. Pronounced accordingly on 4th Feb , 2016. घोषणध खुरे न्मधमधरम भें ददनधंकः 4th Feb 2016 को की गई ।

(PAWAN SINGH) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai: 4th Feb , 2016. व.नन.स./ SRL , Sr. PS

आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : अऩीरधथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A)- concerned 3. आमकय आमुक्त / CIT concerned 4. ववबधगीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई /

DR, ITAT, Mumbai concerned गधर्ा पधईर / Guard file. 6. आदेशधनुसधय/ BY ORDER,सहधमक ऩंजीकधय (Asstt.

MAKAM ANJANEYULU,NAVI MUMBAI vs. DCIT CIR 15(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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