Chhaya Jignesh Desai v. Ito

The assessee has filed this appeal challenging the order dated 23.12.2013 passed by the ld. CIT(A)-35, Mumbai and it relates to the assessment year 2009-10.

2. None appeared on behalf of the assessee even though the notice of hearing was sent by Registered Post Acknowledgment on two occasions. Hence, I proceed to dispose of the appeal ex-parte, without the presence of assessee.

3. I notice that the appeal is barred by limitation by five days. The assessee has filed an affidavit with regard to the delay caused in filing the appeal and the same reads as under:

“I Smt. Chhaya J Desai an adult Indian Inhabitant to have to state and request learned Income Tax Appellate Tribunal Members to condone delay in filing the appeal in Form 36 under section 250 of the Income Tax Act, 1961 by 5 days.

I Smt. Chhaya J Desai request to condone the delay and pardon late filing of appeal”

4. I heard the ld. DR on this preliminary issue of limitation. The ld. DR submitted that the assessee has not furnished any reason explaining the delay and hence, the appeal should not be admitted.

5. I find merit in the contention of the ld. DR. A perusal of the affidavit filed by the assessee in support of delay would show that the assessee has not given any reason for the delay. It is well settled proposition of law that the assessee is required to explain the delay day by day till the date of filing of appeal. Since the affidavit filed by the assessee does not mention any cogent reason for the delay occurred in filing the appeal, I am constrained to dismiss the appeal in limine, as unadmitted.

6. In the result, the appeal of the assessee is dismissed

Pronounced accordingly on 4 August 2015.