BHARAT MAHESH MALHOTRA,THANE vs. ITO WD 2(1), THANE

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ITA 3637/MUM/2012Status: DisposedITAT Mumbai01 January 2016AY 2008-092 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 appeal was barred by limitation and the defects were not rectified. Therefore, the defective appeal could not be admitted.

What were the facts?

The assessee's appeal was filed with a delay of 140 days. The assessee failed to rectify defects in the appeal or file a petition to condone the delay. No one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether the appeal, filed beyond the prescribed limitation period and with unrectified defects, can be admitted for hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Hearing: 30.12.2015Pronounced: 1.1.2016

स्थधमी रेखध सं./जीआइआय सं./PAN. :AKBPM4982G अऩीरधथी ओय से / Appellant by None प्रत्मथी की ओय से/Respondent by Shri S K Mishra सुनवधई की तधयीख / Date of Hearing : 30.12.2015 घोषणध की तधयीख /Date of Pronouncement: 1.1.2016 आदेश / O R D E R

Per B R Baskaran, AM:

1.

The appeal of the assessee is directed against the order dated 4.11.2011 passed by Ld CIT(A)-II, Thane and it relates to the assessment year 2008-09. None appeared on behalf of the assessee even though the notice of hearing was sent to the assessee by RPAD on more than one occasion. Hence, we proceed to dispose of the appeal ex-parte, without the presence of the assessee.

2.

We heard Ld D.R and perused the record. The appeal is barred by limitation by 140 days. The registry has issued a defect memo and till date the assessee has not rectified the defects nor did he move any 22.5.2012. Under these circumstances, the defective appeal cannot be admitted and accordingly we dismiss the appeal in limine, as unadmitted.

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