Gopinath Ghorai, Purba Medinipur V. ACIT, Cir-53, Kolkata, Kolkata

ITA 1345/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83049 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 18-09-2012
• Court: TRIBUNAL
• Assessee Lawyers: GAUTAM BANERJEE F
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI SHAMIM YAHYA, AM & HONBLE SR I GEORGE MATHAN, JM] ITA NO.1345/KOL/2012 ASSESSMENT YEAR : 2005-06 ( APPELLANT ) (RESPONDENT) GOPINATH GHORAI `.. -VS- A.C.I.T., CIRCLE-53, PURBA MEDINIPUR KOLKATA (PAN:ADUPG 1757 B) FOR THE APPELLANT SHRI GAUTAM BANERJEE, F.C.A. FOR THE RESPONDENT SMT.MADHU MALTI GHOSH, JCIT, SR.DR DATE OF HEARING : 17.07.2014 DATE OF PRONOUNCEMENT : 05. 08.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER OF LD. C.I.T.(A)- XXXIII, KOLKATA DT. 16.01.2009 AND PERTAIN TO ASSESSMENT YE AR 2005-06. 2. AT THE THRESHOLD WE NOTE THAT THERE IS A DELAY O F 179 DAYS IN FILING THE APPEAL. THE REASONABLE CAUSE FOR THE DELAY HAS BEEN SUBMITT ED THAT AFTER RECEIPT OF THE ORDER OF LD. CIT(A) THE ASSESSEE WAS ADVISED TO SEEK RELIEF FROM CALCUTTA HIGH COURT IN WRIT PETITION AND THIS HAS LED TO THE DELAY. 3. FURTHER MORE WE NOTE THAT THE ASSESSEE HAS ALSO MOVED A PETITION WHEREIN IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAS COME TO KNOW T HAT THE ASSESSMENT U/S 143(3)/147 DATED 24.12.2010 HAS BEEN PASSED FOR A.Y.2005-06 SU BSEQUENT TO THE ORDER U/S 143(3) DATED 18.12.2007 WHICH IS THE SUBJECT MATTER OF THE PRESENT APPEAL. HENCE THE ASSESSEE HAS SUBMITTED THAT THE ORIGINAL ASSESSMENT ORDER U/ S 143(3) DOES NOT SURVIVE AND IS ITA.NO.1345/KOL/2012 GOPINAT H GHORAI A .YR.2005-06 2 REPLACED BY ORDER PASSED U/S 143(3)/147 OF THE IT A CT. HENCE NO PURPOSE WILL BE SERVED IN PURSUING THIS APPEAL AND PRAYS TO WITHDRA W THE APPEAL. 4. WE HAVE CAREFULLY CONSIDERED AND PERUSED THE REC ORDS. WE FIND THAT THE ENORMOUS DELAY IN FILING THE APPEAL HAS NOT BEEN EX PLAINED PROPERLY. MOREOVER, THE ASSESSEE HAS ALSO SOUGHT WITHDRAWAL OF THE APPEAL. HENCE THIS APPEAL IS LIABLE TO BE DISMISSED AND THE SAME IS DISMISSED AS SUCH. 5. IN THE RESULT THE APPEAL FILED BY ASSESSEE STAN DS DISMISSED.. ORDER PRONOUNCED IN THE COURT ON 05.08.2014. SD/- SD/- [ GEORGE MATHAN ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 05.08.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. GOPINATH GHORAI, VILL:BARISHA, P.O. KOLAGHAT. DIST. PURBA MEDINIPUR, PIN:721134. 2 A.C.I.T., CIRCLE-53, KOLKATA. 3 . CIT(A)-XXXIII, KOLKATA 4. C IT KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES