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Globe Trotters P. Ltd, Mumbai vs Assessee

Income Tax Appellate Tribunal25 May 2015

Ratio decidendi

The rule this decision rests on

The appeal, filed 1172 days out of time with no application for condonation of delay and no explanation placed on record, may be dismissed as unadmitted; where a belated appeal is brought without any material to condone the delay, the Tribunal is entitled to dismiss it on that ground without examining the merits.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL,MUMBAI BENCH "G", MUMBAIBEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER ANDSHRI N.K. BILLAIYA, ACCOUNTANT MEMBERITA No. 6398/Mum/2013Assessment Year: 2006-07

Globe Trotters P. Ltd. ITO 10(1)(1) 167, C.S.T. Road, Kalina Aayakar Bhavan Vs. Santacruz (West) Mumbai 400 020 Mumbai-400 098 PAN:AASCG 1784 E (Appellant) (Respondent)

Assessee by : None Revenue by : Mrs. N.V. Nadkarni

Date of hearing : 25.05.2015 Date of Pronouncement : 25.05.2015

ORDER

PER N.K. BILLAIYA, AM:

This appeal by the Assessee is preferred against the order of the Ld. CIT(A)- 21, Mumbai dated 30.08.2013 pertaining to A.Y. 2006-07.

2. On 13.01.2015 the registry brought to the notice of the assessee that his appeal is barred by limitation by 1172 days. On carefully going through the record, we find that, the assessee has not cared for requesting for the condonation of the delay in filing the appeal.

3. Even today, none appeared on behalf of the assessee. It appears that, the assessee is not serious in pursuing this appeal. As the appeal is barred by limitation and nothing has been brought on record to condone the delay, the appeal is dismissed as unadmitted.

ITA No. 6398/Mum/2013 2 Assessment Year: 2006-07

4. In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in the open court on this 25th day of May, 2015.

Sd/- Sd/- (JOGINDER SINGH) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai, Dated: 25.05.2015 *Srivastava

Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT(A) Concerned, Mumbai The DR "G" Bench

//True Copy//

By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

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