M/s. L.J.Publication Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(1), Bhubaneswar

ITA 139/CTK/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8419 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 06-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K BANDYOPADHYAY
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 139 /CTK/20 1 7 ( / ASSESSMENT YEAR : 20 1 2 - 201 3 ) M/S L.J.PUBLICATION (P) LTD., P LOT NO.TS - 2/191, SECTOR - A, ZONE - B, MANCHESWAR INDUSTRIAL ESTATE, BHUBANESWAR - 751010 VS. ITO, WARD - 1(1), BHUBANESWAR PAN NO. : A A B CL 2255 L ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI B.PANDA, SENIOR AD VOCATE WITH SHRI B.R.PANDA , ADVOCATE /REVENUE BY : SHRI S.K.BANDYOPADHYAY , DR / DATE OF HEARING : 02 / 0 7 /20 20 / DATE OF PRONOUNCEMENT : 06 / 07 /20 20 / O R D E R PER L.P.SAHU , A M : TH E ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF CIT(A) - 1 , BHUBANESWAR , DATED 14.10.2016 FOR THE A.Y.201 2 - 201 3. 2. AT THE OUTSET, WE NOTICED THAT THE LD. CIT(A) HAS PASSED ORDER ON14.10.2016, WHICH HAS BEEN SERVED TO THE ASSESSEE ON 08.12.2016, WHICH IS CLEAR FROM T HE FORM NO.36 AT SL. NO.9 FILED BEFORE THE TRIBUNAL. ON FURTHER PERUSAL OF THE RECORD, WE FOUND THAT THE ASSESSEE HAS FILED APPEAL BEFORE THE TRIBUNAL ALONG WITH FORM NO.36 WHICH HAS BEEN RECEIVED BY THE REGISTRY ON 06.04.2017 DULY SIGNED BY THE ASSESSEE . FURTHER, IT IS ALSO FOUND THAT THERE IS A DELAY OF 59 DAYS IN FILING THE PRESENT APPEAL. IN THIS REGARD, SHRI B.B.SAHU, ADVOCATE HAS FILED AN ITA NO. 139 /CTK/201 7 2 APPLICATION DATED 05.04.2017 FOR CONDONATION OF DELAY, HOWEVER, THERE IS NO AFFIDAVIT FILED ON THE PART OF THE ASS ESSEE, WHICH EVEN AFTER POINTED OUT BY THE REGISTRY, HAS NOT BEEN CURED BY THE ASSESSEE TILL DATE. IN VIEW OF THIS, WE ARE OF THE OPINION THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE IN ABSENCE OF ANY AFFIDAVIT FILED BY THE ASSESSEE EXPLAINING THE S UFFICIENT CAUSE FOR CONDONATION OF DELAY. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE ON TECHNICAL REASONS . 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 / 0 7 / 20 20 . S D/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 06 / 07 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - M/S L.J.PUBLICA TION (P) LTD., PLOT NO.TS - 2/191, SECTOR - A, ZONE - B, MANCHESWAR INDUSTRIAL ESTATE, BHUBANESWAR - 751010 2. / THE RESPONDENT - ITO, WARD - 1(1), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//