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Income Tax Appellate Tribunal - Mumbai

Futura Polyesters Ltd., Mumbai vs Dcit - 5 (1)(2), Mumbai on 23 August, 2018

                 IN THE INCOME TAX APPELLATE TRIBUNAL
                             "F" BENCH, MUMBAI
            BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND
         SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER


                          ITA no.2725/Mum/2016
                        (Assessment Year :2007-08)

M/s. Futura Polymers Ltd.,
Paragon Condominium
3rd Floor, Pandurang
                                                         ................ Appellant
Budhkar Marg
Mumbai - 400 013
PAN no.AAACI3404K

                                     v/s

 DCIT - 5(1)(2)
Aayakar Bhavan
                                                       ................ Respondent
M.K.Road
Mumbai - 400 020

                       Assessee by : None
                       Revenue by : Shri Rajeev Gubgotra.


Date of Hearing - 08/08/2018                   Date of Order - 23.08.2018


                                    ORDER

PER SAKTIJIT DEY, J.M.

This is an appeal by the assessee against order dated 11/12/2015 of ld. Commissioner of Income Tax-10 (Mumbai) for the Assessment Year 2007-08.

2. Registry has pointed out a delay of seven days in filing the present appeal by the assessee. A defect notice in this regard was also 2 ITA No.2725/Mum/2016 M/s. Futura Polyesters Ltd.

issued by the Registry to the assessee on 02/11/2017. As could be seen from record, after issuance of the aforesaid notice by the Registry, the appeal was fixed for hearing on 13/02/2018, 21/03/2018, 12/04/2018, 31/05/2018, 27/06/2018, 18/07/2018 and finally on 08/08/2018. Till the appeal was heard on 08/08/2018, the assessee has not filed any application or affidavit explaining the cause of delay and seeking condonation thereof. In fact, on the aforesaid dates fixed for hearing, no one appeared on behalf of the assessee. Only on 19/03/2018, the assessee filed a cryptic two page written submission enclosing the annual report for the Financial Year 2006-07. Thus, till the date of hearing the assessee has failed to explain the delay of seven days in filing the aforesaid appeal. Therefore the defect pointed out by the Registry remains to be cured. Hence, the appeal has to be treated as defective appeal.

3. In view of the aforesaid, the appeal is dismissed in liminie on the ground of delay without being admitted.

4. In the result, assessee's appeal is dismissed.

Order pronounced in the open Court on 23.08.2018 Sd/- Sd/-

 MANOJ KUMAR AGGARWAL                                      SAKTIJIT DEY
  ACCOUNTANT MEMBER                                      JUDICIAL MEMBER



MUMBAI,     DATED: 23.08.2018
                                                                            3
                                                    ITA No.2725/Mum/2016
                                                  M/s. Futura Polyesters Ltd.




Copy of the order forwarded to:

(1)    The Assessee;
(2)    The Revenue;
(3)    The CIT(A);
(4)    The CIT, Mumbai City concerned;
(5)    The DR, ITAT, Mumbai;
(6)    Guard file.
                                              True Copy
                                              By Order
Karuna
Sr. P.S.


                                         (Sr. Private Secretary)
                                             ITAT, Mumbai