Smt. Darshana, Bangalore V. Income Tax Officer, Ward- 5(2)(1), Bengaluru

ITA 136/BANG/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5033 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Capital Gains

Judgement Text

ITA No.136/Bang/2021 Smt. Darshana, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA No.136/Bang/2021 Assessment Year:2014-15 Smt. Darshana Flat No.4, 3 rd Floor 9 th Cross Cubbonpet Bangalore PAN NO : AEEPD1245E Vs. ITO Ward-5(2)(1) Bangalore APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 06-05-2019 passed by Ld CIT(A)-12, Bangalore and it relates to the assessment year 2014-15. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the action of the assessing officer in assessing long term capital gains as short term capital gains. 2. None appeared on behalf of the assessee. On a perusal of the order sheet noting, I find that the assessee did not appear on earlier occasions also. I also find that the notice of hearing sent by the registry has been returned back by the postal department with the noting “no such person”, meaning thereby, the assessee has not ITA No.136/Bang/2021 Smt. Darshana, Bangalore Page 2 of 3 given correct address to the Tribunal. Under these set of facts, I proceed to dispose of the appeal ex-parte, without the presence of the assessee. 3. I notice that the appeal is barred by limitation by 630 days. The assessee has filed a petition requesting the tribunal to condone the delay. I have gone through the reasons given by the assessee. The effective reasoning given by the assessee reads as under:- “- that the delay is neither intentional nor deliberate but due to sufficient and reasonable cause as under:- - That the Appellant was not aware of the Assessment order passed by the Commissioner of Income tax (Appeals) - That the appellant wished to avail of the opportunity under the Vivad Se Vishwas Scheme and the appellant was only then informed by the Income tax Department of the assessment order already passed in the appellant’s case. - That the delay is neither intentional nor deliberate but due to sufficient and reasonable cause.” A perusal of the reasons given by the assessee would show that the assessee has not given any reason at all for filing the present appeal belatedly. It is well settled proposition of law that the delay in filing the appeal should be explained upto the date of filing of appeal. Admittedly, the assessee has not given any reason for filing this appeal belatedly. Accordingly, I do not find any reason to condone the delay. Accordingly, I refuse to condone the delay in filing the appeal before the Tribunal. Accordingly, the appeal of the assessee is dismissed as not admitted. ITA No.136/Bang/2021 Smt. Darshana, Bangalore Page 3 of 3 4. In the result, the appeal of the assessee is dismisssed. Order pronounced in the open court on 7 th Apr, 2022 Sd/- (B.R. Baskaran) Accountant Member Bangalore, Dated 7 th Apr, 2022. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.