M/S.DESIGNER WORLD PRIVATE LIMITED, MUMBAI v. INCOME TAX OFFICER -9(3)(1), MUMBAI

ITA 5186/MUM/2018 | 2009-2010
Pronouncement Date: 03-05-2021 | Result: Dismissed

Appeal Details

RSA Number 518619914 RSA 2018
Assessee PAN AAFFD2583A
Bench Mumbai
Appeal Number ITA 5186/MUM/2018
Duration Of Justice 2 year(s) 7 month(s) 26 day(s)
Appellant M/S.DESIGNER WORLD PRIVATE LIMITED, MUMBAI
Respondent INCOME TAX OFFICER -9(3)(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 03-05-2021
Last Hearing Date 18-09-2019
First Hearing Date 08-02-2021
Assessment Year 2009-2010
Appeal Filed On 07-09-2018
Judgment Text
1 ITA 5186 /MUM /201 8 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. NO. 518 6 /MUM/2018 (ASSESSMENT YEAR 20 09 - 1 0 ) M/S DESIGNER WORLD PVT LTD 603/604 SUNDERVAN A/4 OFF LOKHANDWALA ROAD ANDHERI (W) MUMBAI - 400 053 PAN : AAFFD2583A V S THE INCOME - TAX OFFICER - 9(3)(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY MS. SMITA VERMA DR DATE OF HEARING 1 2 - 0 4 - 2021 DATE OF PRONOUNCEMENT 0 3 - 0 5 - 2021 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 25 - 0 9 - 201 7 OF L EARNED COMMISSIONER OF INCOME T AX (APPEALS) - 16 MUMBAI FOR THE ASSESSMENT YEAR 20 09 - 1 0 . 2. WHEN THE APPEAL WAS CALLED FOR HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. EVEN THE ASSESSEE HAS NOT FILED ANY APPLICATION SEEKING ADJOURNMENT. ON PERUSAL OF RECORDS IT IS NOTED THOUGH THE APPEAL HAS BEEN FIXED FROM TIME TO TIME SINCE 14 - 08 - 2019 THE ASSESSEE HAS NEVER APPEARED TO REPRESENT THE CASE. ON ONE OCCASION I.E. ON 20 - 02 - 2020 AN APPLICAT ION FOR ADJOURNMENT WAS MOVED BY LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. HOWEVER ON SUBSEQUENT DATES AGAIN THE ASSESSEE REMAINED ABSENT. 2 ITA 5186 /MUM /201 8 FROM THE AFORESAID FACTS IT IS VERY MUCH CLEAR THAT THE ASSESSEE IS NEITHER DILIGENT NOR INTERESTED IN PUR SUING ITS APPEAL. THEREFORE I PROCEED TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. PERTINENTLY THE REGISTRY HAS POINTED OUT A DELAY OF 257 D AYS IN FILING THE PRESENT APPEAL. TH OUGH IN LETTER DATED 06 - 09 - 2018 THE LEARNED AUTHORIZED REPRESENTATIVE HAS REQUESTED FOR CONDONING THE DELAY HOWEVER N O SATISFACTORY REASON S FOR CONDONING THE DELAY HAVE BEEN PROVIDED IN THE SAID APPLICATION. IT IS FAI RLY WELL SETTLED THE RIGHT TO FILE AN APPEAL UNDER THE INCOME T AX ACT IS A STATUTORY RIGHT CIRCUMSCRIBED BY CERTAIN CONDITIONS . T HOUGH THE STATUTE EMPOWERS THE TRIBUNAL TO ADMIT AN APPEAL BEYOND THE PERIOD OF LIMITATION PRESCRIBED THEREIN ; HOWEVER IT CA N ONLY BE CONDONED IF THE TRIBUNAL IS SATISFIED THAT THE DELAY IS CAUSED DUE TO SATISFACTORY REASONS. IN THE FACTS OF THE PRESENT APPEAL THE CAUSE SHOWN FOR DELAY IS RATHER VAGUE AND IN GENERAL TERMS. TH US THE REASON PUT FORTH FOR CONDONATION OF DELAY I N MY VIEW IS UNSATISFACTORY. THEREFORE I DECLINE TO CONDONE THE DELAY OF 257 DAYS IN FILING THE APPEAL. ACCORDINGLY APPEAL IS DISMISSED WITHOUT BEING ADMITTED. 4. IN THE RESULT APPEAL IS DISMISSED. ORDER PRONOUNCED ON 0 3 /0 5 /2021. S D / - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI DT : 0 3 /0 5 /2021 PAVANAN 3 ITA 5186 /MUM /201 8 COPY TO : 1. APPELLANT 2. RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR ITAT MUMBAI 6. GUARD FILE BY ORDER ASSTT. REGISTRAR ITAT MUMBAI