Rourkela Development Authority, Rourkela V. Principal CIT, Sambalpur

ITA 118/CTK/2021

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6551 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 01-11-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Rourkela Development Authority, Udit Nagar, Rourkela. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag CIT, Sambalpur, 21/1026961919(1) 2. None appeared on behalf of the assessee. Shri Abani Kanta Nayak, ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.118/CTK/2021 Assessment Year : 2015-16 Rourkela Development Authority, Udit Nagar, Rourkela. Vs. Pr. CIT, Sambalpur PAN/GIR No.AAALR 0294 B (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Abani Kanta Nayak, ld Date of Hearing : 13/10 Date of Pronouncement : 13/10 O R D E R This is an appeal filed by the assessee against the order of the ld Pr. CIT, Sambalpur, dated 21.4.2020 in Appeal No.ITBA/COM/F/17/2020 21/1026961919(1) for the assessment year 2015-16. None appeared on behalf of the assessee. Shri Abani Kanta Nayak, ld CIT DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND , ACCOUNTANT MEMBER Pr. CIT, Sambalpur Respondent) : Shri Abani Kanta Nayak, ld CIT DR 10/2023 /10/2023 ainst the order of the ld Pr. ITBA/COM/F/17/2020- None appeared on behalf of the assessee. Shri Abani Kanta Nayak, ITA No.118/CTK/2021 Assessment Year : 2015-16 Page2 | 3 3. The appeal is time barred by 479 days. The assessee has filed condonation petition dated 30.10.2021 stating the reasons that due to covid 19, the appeal could not be filed within the due date without supporting affidavit. 4. We have heard ld CIT DR and perused the case. We observe that an appeal has to be filed within the stipulated period, prescribed under the law. Belated appeal can only be condoned, when sufficient reason is shown before the court for the delay with an affidavit. The assessee who seeks condonation of delay therefore must explain the delay. In this appeal, the assessee has only filed condonation petition without supporting affidavit and there is no proper explanation for delay in filing the appeal. Therefore, we reject the application of condonation for delay and dismiss the appeal treating the same as infructous. 5. In the result, appeal filed by the assessee stands dismissed. Order dictated and pronounced in the open court on 13/10/2023. SD/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/10/2023 B.K.Parida, SPS (OS) ITA No.118/CTK/2021 Assessment Year : 2015-16 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Rourkela Development Authority, Udit Nagar, Rourkela. 2. The Respondent: Pr. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 4. Pr.CIT-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//