SHRI MAYUR ROHITBHAI SHAH,SURAT vs. THE INCOME TAX OFFICER,WARD-3(3), SURAT

ITA 276/SRT/2017Status: DisposedITAT Surat02 November 2022AY 2007-085 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 failed to provide a plausible reason for the inordinate delay in filing the appeal. Merely stating a chosen date of receipt of the order is insufficient to condone the delay.

What were the facts?

The assessee filed an appeal before the ITAT more than six years after the CIT(A) passed the order. The assessee did not file an application for condonation of delay and merely mentioned a later date of receipt of the order in the appeal form.

What were the issues?

Whether the appeal filed beyond the prescribed limitation period, without a valid application for condonation of delay and sufficient cause, is maintainable.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

�नधा�रती क� ओर से /Assessee by None राज�व क� ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 02.11.2022 उ�घोषणा क� तार�ख/Date of 02.11.2022 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

This appeal by assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-II Surat [for short to as “Ld. CIT(A)”] dated 12.05.2011 for the assessment year 2007- 08. Though, the ld CIT(A) has passed the order on 12.05.2011, however, appeal is filed before Tribunal on 30.11.2017 i.e. after more than six years of passing the impugned order of Ld. CIT(A). No application for condonation of delay is filed by assessee with (A.Y 07-08) Mayur R Shah the appeal of assessee. On perusal of contents of column No.- 9 of Form-36, it is revealed that assessee has mentioned the date of communication of the order as “20.11.2017”. No application for condonation of delay or showing any material or evidence that the order of Ld. CIT(A) was received only on 20.11.2017, is filed on record.

2. The Notice of this appeal was served on the assessee by way of registered post with Acknowledgement Due (RPAD). Perusal of record, it shows that authority letter of Shri Samir S. Jani, and Shri Hersh Samir Jani, Ld. Advocate is filed on record. The dates of adjournments were sought by them on more than seven times on plea or the other. We also find that another authority letter of S/Shri Subhash N Shah, Birju S Shah, Yogesh S Gamit, Shaunak K Zaveri and Mehul Mavapuri are also filed on record. They also sought adjournments on one reason or other. However, on 13.09.2022, Mr. Shonak Zaveri AR for assessee appeared and filed an application, which is signed by Mayur R Shah to withdraw their authority letter. Along with application for withdrawal of their authority, the ld. AR’s of the assessee submits that they have already intimated the assessee about 2

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