BISHNU PRIYA ROUT,ROURKELA V. ITO , WARD-3, ROURKELA, ROURKELA

ITA 359/CTK/2024

AI Insights

This case involves an appeal by Bishnu Priya Rout against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2014-15. The appeal was filed in the Income Tax Appellate Tribunal, Cuttack Bench. The primary issue in this proceeding was the significant delay in filing the appeal, which was 831 days late. The appellant sought an adjournment for the hearing, citing the preparation of the paper book due to time constraints. However, the tribunal dismissed the appeal solely based on the procedural issue of delay, without delving into the substantive issues of the case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25940 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-10-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: AMULYA KUMAR ROY
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Bishnu Priya Rout, Plot No.1-4,/22, Civil Township, Rourkela PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated No.CIT(A),Sambalpur/10296/2019 2. Shri Amulya Kumar Roy, S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.359/CTK/2024 Assessment Year : 2014-15 Bishnu Priya Rout, Plot 4,/22, Civil Township, Vs. ITO, Ward-3, Rourkela No.ANMPR 4432 L (Appellant) .. ( Respondent Assessee by : Shri Amulya Kumar Roy, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 16/10/20 Date of Pronouncement : 16/10/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 24.3.2022 CIT(A),Sambalpur/10296/2019-20 for the assessment year Amulya Kumar Roy, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. P a g e 1 | 5 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 3, Rourkela Respondent) Amulya Kumar Roy, CA DR 2024 024 This is an appeal filed by the assessee against the order of the ld in Appeal for the assessment year 2014-15. the assessee and Shri ITA No.359/CTK/2024 Assessment Year : 2014-15 P a g e 2 | 5 3. When the matter was called on for hearing, ld counsel for the assessee has sought adjournment on the following grounds: “That the date of hearing for the appeal No.ITA No.359/CTK/2024 has been fixed for hearing on 16.10.2024. That the due to paucity of time paper book could not be prepared. That it is prayed that the date of hearing may kindly be adjourned by 21 days. Prayer Under the facts and circumstances mentioned above and in view of natural justice the appellant requests you to kindly adjourn the date of hearing. For which kind act of the Hon’ble Bench the appellant shall ever pray.” 4. The appeal of the assessee is delayed by 831 days. On the date of filing of the appeal itself on 2.9.2024, a defect notice was issued mentioning the delay and the assessee has filed affidavit dated 27.8.2024 mentioning the delay of 138 days without giving any reasons. The application accompanying the affidavit mentions 829 days. The application also does not give any reasons. The affidavit reads as follows: ITA No.359/CTK/2024 Assessment Year : 2014-15 P a g e 3 | 5 ITA No.359/CTK/2024 Assessment Year : 2014-15 P a g e 4 | 5 The petition for condonation of delay reads as under: “ ITA No.359/CTK/2024 Assessment Year : 2014-15 P a g e 5 | 5 5. As the delay has not been explained nor reasonable cause shown for the delay in filing the appeal, the appeal filed by the assessee is dismissed on account of delay. 6. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 16/10/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 16/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Bishnu Priya Rout, Plot No.1-4,/22, Civil Township, Rourkela 2. The Respondent: ITO, Ward-3, Rourkela 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, 6. Guard file. //True Copy// "