Access Diamonds Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-7(1), Mumbai
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 600/MUM/2023[2012-13]Status: DisposedITAT Mumbai01 Sept 2023AY 2012-13
Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ Dcit, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahca0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri Dharmvir D Yadav (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)-49, Mumbai Dated 30.06.2016 For Ay. 2012-13. 2. There Is A Delay Of 2366 Days [I.E, Six (6) Years & 05 Months] In Filing Of This Appeal Before This Tribunal. 3. First Of All Will Deal With The Application Filed By The Ld. Ar Of The Assessee Shri Manish Panwar For Condonation Of In-Ordinate Delay. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading Of Gold Bullion & Bars. For The Assessment Year Under Appeal, The Assessee Had Filed Its Return Of Income After Declaring Loss Of Rs. (8,932)/- On 27.09.2012. The Return Of Income Was Initially Processed U/S.143 (1) Of The Income Tax Act, 1961. Thereafter, The Case Of Assessee Was Selected For Scrutiny.
For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 143Section 143(3)
attended tax matter satisfactorily and new tax consultant had obtained various documents, and that these circumstances and his ill health caused delay in filing Miscellaneous Application against ex parte order passed on account of non-prosecution, keeping in view of rule 24 of Income-tax Appellate Tribunal,
1963, delay ... filing Miscellaneous Application was to be condoned.
3.6 In the case of Kashmir Road Lines v. DCIT 2021] 123
taxmann.com 5 (Amritsar - Trib.), ITAT held that where assessee claimed condonation of delay of 124 days in filing appeal due to reason that appeal papers were prepared and handed over