M/s. Maa Tara Transport Co., Burnpur V. I.T.O., Ward - 2(2), Asansol, Asansol

ITA 1523/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4245 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 16-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: BARSAN CHATTERJEE

Judgement Text

1 ITA NO.1523/KOL/2018 MAA TARA TRANSPORT CO. AY 2010-11 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( )BEFORE . , /AND . # . $ , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NO. 1523/KOL/2018 ASSESSMENT YEAR: 2010-11 MAA TARA TRANSPORT CO. (PAN: AAMFM3326M) VS. INCOME-TAX OFFICER, WARD- 2(2), ASANSOL APPELLANT RESPONDENT DATE OF HEARING 29.01.2020 DATE OF PRONOUNCEMENT 28.02.2020 FOR THE APPELLANT SHRI BARSAN CHATTERJEE FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), ASANSOL DATED 22.09.2014 FOR AY 2010-11. 2. AT THE OUTSET, WE NOTE THAT THERE IS A DELAY OF 1320 DAYS FOR FILING OF ASSESSEES APPEAL. IT IS ALSO NOTED THAT REVENUE HAD PREFERR ED AN APPEAL AGAINST THE VERY SAME IMPUGNED ORDER OF THE LD. CIT(A) DT. 22.09.2014, WH ICH HAS BEEN DISPOSED OFF BY THE TRIBUNAL AND THE ASSESSEE TOOK PART WHILE THE REVEN UES APPEAL WAS HEARD BY THIS TRIBUNAL. WHEN ASKED THE REASONS FOR NOT FILING CRO SS APPEAL/C.O WITHIN THE STIPULATED TIME, THE ASSESSEE IN PERSON SUBMITTED THAT HE DID NOT RECEIVE THE COPY OF APPEAL FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER OF THE LD . CIT(A). THEREFORE, HE COULD NOT PREFER ANY CROSS OBJECTION OR CROSS APPEAL. HOWEVE R, WE NOTE THAT THE REVENUE HAS FILED THE APPEAL IN THE YEAR 2014 AGAINST THE IMPUGNED OR DER OF THE LD. CIT(A) DT. 22.09.2014AND THAT WAS DECIDED BY THIS TRIBUNAL IN THE YEAR 2018 [ITA NO. 2093/KOL/2014 DATED 15.06.2018] WHEREIN WE NOTE THA T THE ASSESSEE HAS DULY APPEARED 2 ITA NO.1523/KOL/2018 MAA TARA TRANSPORT CO. AY 2010-11 AT THE TIME OF HEARING. WE NOTE THAT THERE IS NEIT HER ANY ALLEGATION FROM THE PART OF THE ASSESSEE DURING HEARING OF THE REVENUE APPEAL THAT HE HAS NOT RECEIVED ANY GROUNDS OF APPEAL NOR THAT HE HAD EXPRESSED ANY INTENTION OF FILING ANY APPEAL/CROSS OBJECTION ETC. AND WE NOTE THAT THIS APPEAL HAS BEEN FILED IN JULY 2018, THAT IS AFTER THE DECISION OF TRIBUNAL IN REVENUE APPEAL ON 15.06.2018. SO THE RE ASONS GIVEN BY THE ASSESSEE FOR CONDONING THE DELAY IS NOT TENABLE AND SO WE ARE I NCLINED NOT TO CONDONE THE DELAY. THEREFORE, WE ARE NOT ADMITTING THE ASSESSEES APPE AL FOR THE DELAY OF 1320 DAYS AND, THEREFORE, WE DECLINE TO HEAR THE ASSESSEES APPEAL AND THE SAME IS DISMISSED. THE CONDUCT OF THE ASSESSEE DOES NOT INSPIRE ANY CONFID ENCE TO BELIEVE THAT THE REASONS FOR DELAY ARE BONA FIDE IN NATURE AND THERE ARE NO EVI DENCE TO SUBSTANTIATE THAT ASSESSEE DID NOT GET A COPY OF THE GROUND OF APPEAL, THEREFORE, THE REASONS GIVEN BY THE ASSESSEE FAIL. THE APPEAL OF ASSESSEE IS DISMISSED AS IT IS NOT AD MITTED. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28TH FEBR UARY, 2020 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : FEBRUARY, 2020 JD.(SR.P.S.) 3 ITA NO.1523/KOL/2018 MAA TARA TRANSPORT CO. AY 2010-11 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. MAA TARA TRANSPORT CO., C/O DR. BA RSAN CHATTERJEE, GOURANGA SET SARANI, R. N. ROAD VIA BURNPUR, DIST. PASCHIM BARDHAMAN, PIN 713325. 2 RESPONDENT ITO, WARD-2(2), ASANSOL. 3 . THE CIT(A), ASANSOL (SENT THOROUGH E-MAIL) 4. 5. CIT , ASANSOL DR, KOLKATA BENCHES, KOLKATA (SENT THOROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .