Barsopurti Exim Pvt. Ltd., Kolkata V. I.T.O.,Ward-1(4), Kolkata

ITA 103/KOL/2020

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2248 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-04-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay
• Section: 205; 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 103/Kol/2020 Assessment Year: 2014-15 Barsopurti Exim Pvt. Ltd. 2 nd Floor, Room No. 205 10A, Hospital Street Kolkata - 700072 [PAN: AACCB3632Q] Vs Income Tax Officer, Ward-1(4), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : None Revenue by : Shri Manas Mondal, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 30/04/2024 घोषणा कᳱ तारीख/Date of Pronouncement : 22/05/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The instant appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) - 10, [hereinafter the “ld. CIT(A)”] dt. 31/10/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2014-15. 2. When the case was called for hearing, none appeared on behalf of the assessee. No application for adjournment has been filed. On perusal of note by Registry, we find that there is a delay of 6 (six) days in filing of the instant appeal. There is no petition for condonation of delay. We observe, that on the all the earlier occasions of hearing, the assessee either has not appeared or has been seeking adjournments. It appears that the assessee has merely filed this appeal and is not interested in prosecuting the same. At this point, we are well aware that the law I.T.A. No. 103/Kol/2020 Assessment Year: 2014-15 Barsopurti Exim Pvt. Ltd. 2 empowers us to condone a delay which has occurred on account of a bona-fide mistake if a petition/prayer/application for condonation to that effect providing satisfactory explanation for the delay, is placed on record for the consideration of the Bench. Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji (1987) 1987 taxmann.com 1072 (SC), has observed that it is for the assessee to explain each and every day of delay in filing of appeal. Before us in the present case, no such petition/prayer/application for condonation of delay is filed much less a sufficient and satisfactory explanation to prove that there is a reasonable cause for the said delay. Therefore, under the given facts and circumstances of the case, we find no alternative but to dismiss this appeal of the assessee in-limine for being time barred. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 22 nd May, 2024 at Kolkata Sd/- Sd/- (RAJPAL YADAV) (DR. MANISH BORAD) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated 22/05/2024 *SC SrPs I.T.A. No. 103/Kol/2020 Assessment Year: 2014-15 Barsopurti Exim Pvt. Ltd. 3 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata