SHRI KHIMMANLAL SINHA, DANTEWADA(CG) V. INCOME TAX OFFICER, JAGDALPUR (CG)

ITA 108/BIL/2011

• Counselvise Citation: 10824714 RSA 2011
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P W ATHAYLE
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BILASPUR BENCH SMC BILASPUR BEFORE SHRI SHAILENDRA KUMAR YADAV (J.M) ITA NO. 108/BLPR/2011(A.Y.2007-08) SHRI KHIMMANLAL SINHA, DEWANGAN COLONY, KAILASH NAGAR, DANTEWADA (CG) PAN:AXVPS1479H (APPELLANT) VS. INCOME TAX OFFICER, JAGDALPUR(CG) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.W.ATHAYLE DATE OF HEARING : 02/02 /2012 DATE OF PRONOUNCEMENT : 10/0 2/2012 ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), RAIPUR DATED 30/12/2010 FOR THE ASSESSMENT YEAR 200 7-08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. HOWEVER, AN ADJOURNMENT APPLICATION HAS BEEN FILE D BY THE ASSESSEE SEEKING ADJOURNMENT OF THE CASE, BUT IT WAS FOUND THAT APPE AL IS BARRED BY LIMITATION BY THREE DAYS AND PROPER APPLICATION HAS NOT BEEN F ILED FOR CONDONATION OF DELAY IN QUESTION. IN FACT THE ASSESSEE WHO KNO W THE FACTS AND REASONS BEHIND THE DELAY AND NORMALLY ASSESSEE MOVE APPLICA TION FOR CONDONATION OF DELAY AND THAT SHOULD BE SUPPORTED BY AN AFFIDAVIT TO JUSTIFY THE SAME, BUT THIS HAS NOT BEEN DONE IN THIS CASE. THIS CASUAL APPROA CH OF THE ASSESSEE CANNOT BE APPRECIATED BY ME AND THIS AMOUNT TO APATHY WH ICH CANNOT ENCOURAGED BY ME. SO IN THE INTEREST OF JUSTICE WE DISMISS T HE APPEAL ON PRELIMINARY ITA NO. 108/BLPR/2011(A.Y.2007-08) ) 2 ISSUE, HOWEVER, ASSESSEE IS AT LIBERTY TO FILE PRO PER APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL WITHIN REASONABLE TIME TO GET THE MATTER RESTORED TO ORIGINAL NUMBER. SINCE I AM DISMISSING THE APPEAL ON THE PRELIMINARY ISSUE I AM REFRAINED TO COMMENT ON THE MERITS OF THE ISSUE AT HAND. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS DISCUSSED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON TH E 10TH DAY OF FEB. 2012. SD/- ) (SHAILENDRA KUMAR YADAV)) JUDICIAL MEMBER BILASPUR, DATED. 10 TH FEB. 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.R BILASPUR BENCH. (TRUE COPY) BY ORDER SR. PRIVATE SECRETARY, ITAT, BILASP UR BENCH BILASPUR VM. ITA NO. 108/BLPR/2011(A.Y.2007-08) ) 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 1/2/2012 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2/2/2012 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER