SUBHANG EXPORTS LTD, WEST BENGAL V. PR.COMMISSIONER OF INCOME TAX-1, KANPUR

ITA 141/LKW/2022

AI Insights

The case involves M/s Subhang Exports Ltd., the appellant, contesting an order from the Pr. Commissioner of Income-Tax, Kanpur-1, dated 15/01/2022. The appeal was filed with the Income Tax Appellate Tribunal, Lucknow, but was found to be time-barred by 96 days. The tribunal noted the absence of the appellant's representation and any request for condonation of delay during the hearing, leading to the decision to dismiss the appeal without delving into its substantive merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113234 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA
• Keywords: Revision of order

Judgement Text

I.T.A. No.141/Lkw/2022 Assessment Year: 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.141/Lkw/2022 Assessment Year: 2012-13 M/s Subhang Exports Ltd., 13 B.B. Room No. 102, 1 st Floor, Ganguly Street, Kolkata. PAN:AAJCS1526R Vs. Pr. Commissioner of Income-Tax, Kanpur-1. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against impugned order dated 15/01/2022 of learned Pr. Commissioner of Income Tax, Kanpur (“PCIT” for short). (A.1) The appeal has been filed beyond the date prescribed u/s 263(3) of the Income Tax Act, 1961 (“IT Act” for short). As per noting of registry, this appeal is time barred by 96 days. On perusal of records of the ITAT, we Appellant by None Respondent by Smt. Sheela Chopra, Commissioner of Income Tax (Departmental Representative) [“CIT(DR)” for short] Date of hearing 20/07/2023 Date of pronouncement 25/07/2023 I.T.A. No.141/Lkw/2022 Assessment Year: 2012-13 2 find that no request has been made by the appellant assessee for condonation of delay. (B) At the time of hearing before us, the appellant assessee was represented by none. Revenue was represented by Smt. Sheela Chopra, learned CIT (DR). After hearing learned CIT (DR), we decided to decide this appeal ex-parte qua the appellant assessee. (C) As the appeal filed by the assessee is barred by limitation having regard to time prescribed u/s 253(3) of the IT Act without going into merits of the grounds of appeal, this appeal is dismissed in limine being barred by limitation. (D) In the result, the appeal of the assessee stands dismissed. (Order pronounced in the open court on 25/07/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:25/07/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar