M/s S. B. Minerals, Bellary V. Dy. Commissioner of Income Tax Central Circle-1, Belgaum

ITA 106/PAN/2014

• Counselvise Citation: 10624114 RSA 2014
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-08-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 23-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B BARTHAKUR LD
• Assessee Lawyers: S PARTHASARTHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P. K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 105/PNJ/2014 (ASSESSMENT YEAR - 2007 - 08) ITA NO.106/PNJ/2014 (ASSESSMENT YEAR - 2008 - 09) M/S. S.B. MINERALS, NEAR SIDDIVINAYAKA TEMPLE ROAD, COMPOUNDER LANE, HOSPET, DIST. BELLARY. PAN: AAFFS818 8 L (APPELLANT) DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLE - 1, BELGAUM. (RESPONDENT) APPELLANT BY : SHRI S. PARTHASARTHI, ADV. RESPONDENT BY : SHRI B. BARTHAKUR, LD. DR. DATE OF HEARING : 05/08 /2014 DATE OF PRONOUNCEMENT : 05 /08 /2014 O R D E R PER: D.T. GARASIA BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), BANGALORE DATED 28 TH AUGUST, 2013 FOR THE ASSESSMENT Y EAR 2007 - 08 & 2008 - 09 . 2. THE ASSESSEE HAS FILED THE APPEAL FOR CAUSING DELAY OF 31 DAYS IN FILING THE APPEAL . THE ASSESSEE STATED THAT MAIN P ARTNER OF THE FIRM IS SHRI. B.P. ANAND KUMAR SINGH W HO WAS HANDLING ALL THE INCOME T AX MATTERS. WHEN THE APPELLATE ORDER WAS SERVED SRI B.P. ANAND KUMAR SINGH WAS ARRESTED AND PUT BEHIND BARS ON ACCOUNT OF MINING SCAM AND HIS STAFF MEMBERS WERE PRE - OCCUPIED IN CONNECTION WITH THE LEGAL PROCEEDINGS IN ORDER TO MOVE A BAIL TO GET HIM 2 . ITA NO. 105 & 106/PNJ/2014 (ASST. YEAR 2007 - 08 & 2008 - 09) RELEAS ED FROM THE PRISON. IN THIS PROCESS THE ASSESSEE COULD NOT FILE THE APPEAL IN TIME. THEREFORE, THERE WAS A DELAY OF 31 DAYS FOR FILING THESE APPEALS. 3. HAVING HEARD BOTH THE PARTIES, WE ARE OF THE VIEW THAT THE ASSESSEE HAD REASONABLE CAUSE FOR FILING T HE APPEAL IN TIME THEREFORE, WE ALLOW THE DELAY OF CONDONATION. 4. DURING THE COURSE OF HEARING, LEARNED AR HAS NOT PRESSED THESE APPEALS, THEREFORE, APPEAL S ARE DISMISSED FOR WANT OF PROSECUTION. 5 . IN THE RESULT, BOTH THESE APPEALS FILED BY THE ASSES SEE ARE DISMISSED. ORDER PRON OUNCED IN THE OPEN COURT ON 0 5 .08 .2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 0 5 .08 .2014 P.S. - *PK* COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER