BIRENDRA M. SHUKLA, MUMBAI v. ACIT CIR 21, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B : MUMBAI BEFORE SHRI D. MANMOHAN HON BLE VICE PRESIDENT AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER ITA. NO. 605 /MUM/ 2009 ASSESSMENT YEAR 1986 - 1987 ITA. NO. 606 /MUM/ 2009 ASSESSMENT YEAR 1991 - 199 2 ITA. NOS. 607 & 608/M/2009 ASSESSMENT YEARS 1992 - 93 & 1993 - 94 BIRENDRA M. SHUKLA MUMBAI 400 0 97 PAN BLFPS - 5959 - F VS. ACIT CIRCLE 21 MUMBAI 400 020 (APPELLANT) (RESPONDENT) FOR A PPELLANT : SHRI L.J. KOTHARI FOR RESPONDENT : S/SHRI SS. RANA S.M. KESHKUMAR AARSI PRASAD (DRS) ORDER PER D. MANMOHAN V.P. 1. THESE APPEALS FILED AT THE INSTANCE OF THE ASSESSEE ARE BARRED BY LIMITATION. THE IMPUGNED ORDERS OF THE COMMISSIONE R (APPEALS) HAVING BEEN COMMUNICATED TO THE ASSESSEE ON 10/10/2002 THE ASSESSEE OUGHT TO HAVE FILED APPEALS BEFORE THE APPELLATE TRIBUNAL WITHIN 60 DAYS. HOWEVER APPEALS HAVING BEEN FILED ON 29/1/2009 THERE IS DELAY OF 2241 DAYS. AN AFFIDAVIT WAS FILED EX PLAINING THE REASONS FOR THE DELAY IN FILING THE APPEALS. 2. WE HAVE PERUSED THE AFFIDAVIT AS WELL AS MATERIAL ON RECORD. IN OUR CONSIDERED OPINION THE DELAY IS NOT SUPPORTED THE SUFFICIENT CAUSE AND HENCE APPEALS DESERVE TO BE DISMISSED ON THE GROUND T HAT THEY ARE BARRED BY LIMITATION. EVEN OTHERWISE WE ARE OF THE OPINION THAT THE ORDERS PASSED BY THE CIT(A) ARE IN ACCORDANCE WITH LAW. WHEN APPLICATIONS FILED BY THE ASSESSEE ARE ADMITTED BY THE SETTLEMENT COMMISSION EXCLUSIVE JURISDICTION VESTS WITH TH E SETTLEMENT 2 COMMISSION AND HENCE APPEALS FILED BEFORE THE CIT(A) AUTOMATICALLY BECOME INFRUCTUOUS. UNDER EXCEPTIONAL CIRCUMSTANCES IF NO ORDERS PASSED BY THE SETTLEMENT COMMISSION APPEALS OR PROCEEDINGS PENDING BEFORE THE INCOME TAX AUTHORITIES AUTOMATI CALLY GETS REVIVED IN WHICH EVENT THE ASSESSEE HAS TO APPROACH THE COMMISSIONER OF INCOME TAX (APPEALS). IN OTHER WORDS APPEALS CANNOT BE FILED BEFORE THE INCOME TAX APPELLATE TRIBUNAL AND INSTEAD THE ASSESSEE HAS TO APPROACH THE CIT(A) FOR APPROPRIATE REMEDY. UNDER THESE PECULIAR CIRCUMSTANCES APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS UN - ADMITTED BEING BARRED BY LIMITATION AS WELL AS ON MERITS. PRONOUNCED ACCORDINGLY. SD/ - SD/ - ( B.RAMAKOTAIAH ) ( D MANMOHAN ) ACCOUN TANT MEMBER VICE PRESIDENT MUMBAI : DATED: 13 TH APRIL 2010 VBP/ - COPY FORWARDED TO: 1 BIRENDRA M. SHUKLA 5 SARVODAYA NAGAR DATTA MANDIR ROAD MALAD (EAST) MUMBAI 400 0 97 PAN BLFPS - 5959 - F 2 A CIT CIRCLE 21 AAYAKAR BHAVAN MARINE LINES MUMBAI - 400 020. . 3 CIT (A) CENTRAL - I V MUMBAI . 4 CIT CENTRAL - II MUMBAI. 5 DR B BENCH 6. GUARD FILE /TRUE COPY/ BY ORDER A SSISTANT R EGISTRAR ITAT MUMBAI