Mohd Shakil Qureshi, Mumbai vs Assessee

This appeal is filed by Shri Mohd. Shakil Qureshi with Form No. 36 and order of CIT(A) dated 24.12.2010 alongwith From No. 35 and grounds of appeal filed before the CIT(A) as well as the assessment order. Grounds of appeal were not filed before the Tribunal, and there are other defects in the appeal filed by the assessee, he was given a chance to rectify the defects but the assessee appears to have not rectified the defects. In fact there is a delay in filing the appeal by 15 days. Assessee filed an affidavit stating that from 15th January, 2011 to 20th February, 2011 he was not in Mumbai and hence there was delay in filing the appeal but the fact remains that the appeal was filed on 09.03.2011 and the institution fee was paid on 7th February, 2011. Thus, even after February 2011 there was further delay which could not be explained by the assessee. Even the grounds of appeal were not filed before us.

2. Notices sent to the assessee were returned unserved. Under these circumstances we have no other alternative except to hold that assessee is 2 ITA No. 1934/Mum/2011 Shri Mohd. Shakil Qureshi

not interested in prosecuting the appeal and in fact he did not explain the reasons for the delay of 15 days. Therefore, we hold that the appeal filed by the assessee deserves to be dismissed as unadmitted for the lapses on the part of the assessee. Ordered accordingly.

Order pronounced in the open court on 19th May, 2015.

Sd/- Sd/- (Sanjay Arora) (D. Manmohan) Accountant Member Vice President

Mumbai, Dated: 19th May, 2015

Copy to:

1. The Appellant 2. The Respondent 3. The CIT(A) - 29, Mumbai 4. The CIT- 17, Mumbai City 5. The DR, "J" Bench, ITAT, Mumbai

By Order

//True Copy// Assistant Registrar ITAT, Mumbai Benches, Mumbai n.p.