Shila Bhowmik, Kolkata V. ITO, Ward - 50(4), Kolkata, Kolkata

ITA 1537/KOL/2010

• Counselvise Citation: 153723514 RSA 2010
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-08-2010
• Court: TRIBUNAL
• Department Lawyers: P S DUTTA
• Keywords: Period of limitation; Reasonable cause; Time period of passing order; Condonation of delay

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [ . . . . . . . . , ,, , , ,, , . . . . . .. . ! ! ! ! , ' ' ' ' ] [BEFORE HONBLE SHRI B. R. MITTAL, JM & HONBLE SHRI S.V. MEHROTRA, AM] #$ #$ #$ #$ / I.T.A NO. 1537/KOL/2010 %& '() %& '() %& '() %& '()/ // / ASSESSMENT YEAR : 2006-07 SHILA BHOWMIK -VS.- INCOME TAX OFFICER/WARD- 50(4) KOLKATA [PAN : AIOPB 0930 G] KOLKATA. [ +, +, +, +, /APPELLANT ] ]] ] [ ./+, ./+, ./+, ./+,/ // / RESPONDENT ] ]] ] +, +, +, +, / FOR THE APPELLANT : NONE ./+, ./+, ./+, ./+, / FOR THE RESPONDENT : SHRI P. S. DUTTA 0 / ORDER . . . . . .. . ! ! ! ! , ' ' ' ' PER S. V. MEHROTRA, A. M. THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST THE ORDER OF THE LD. CIT(A)-XXXII, KOLKATA DATED 23.11.2009. 2. AS PER OFFICE NOTE THE APPEAL IS TIME BARRED BY 143 DAYS. THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY U/S. 5 OF THE LIMITATION A CT WHEREIN IT HAS BEEN STATED THAT HER ADVOCATE WAS SERIOUSLY ILL DUE TO WHICH SHE COULD NOT HAND O VER THE APPEAL ORDER IN TIME AND ULTIMATELY FORGOTTEN AND MISPLACED THE SAME. AFTER LOCATING TH E SAME, IT WAS HANDED OVER TO HER ADVOCATE AND FINALLY FILED THE APPEAL. HENCE, THERE IS DE LAY IN FILING THE APPEAL IN TIME AND IS REGRETTED. 3. AFTER CONSIDERING THE REASONS AS STATED BY THE A SSESSEE, WE ARE OF THE OPINION THAT ON ACCOUNT OF ILLNESS OF HER ADVOCATE THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM PREFERRING THE APPEAL WITHIN THE STIPULATED LIMITATION PERIOD. WE, ACCORDINGLY, CONDONE THE DELAY AND PROCEED TO DECIDE THE APPEAL ON MERITS. 4. THIS APPEAL WAS FIXED FOR HEARING EARLIER ON 19. 10.2010, 05.01.2011 & 06.04.2011, BUT THE CASE WAS ADJOURNED EITHER ON ASSESSEES REQUEST OR DUE TO NON-FUNCTIONING OF THE BENCH AND FINALLY ADJOURNED TO 13.07.2011. HOWEVER, ON 13.07.2011, IN SPITE OF NOTICE THROUGH REGISTERED POST A.D., ITA NO. 1537/KOL/20 10 2 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT PETITION WAS MOVED. WE, THEREFORE, INFER THAT THE ASSESSEE IS NOT INTERESTED TO PROSEC UTE THE APPEAL. 5. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. 0 0 0 0 '1 '1 '1 '1 2 1% 3 4 2 1% 3 4 2 1% 3 4 2 1% 3 4 5' 5' 5' 5' ORDER PRONOUNCED IN THE COURT ON 13.07. 2011. SD/- SD/- [ . . . . . . . . , ,, , ] [ . . . . . .. . ! ! ! ! , ' ' ' ' ] [ B. R. MITTAL ] [ S.V. MEHROTRA ] JUDICIAL MEMBER ACCOUNTANT ME MBER ( (( (5' 5' 5' 5') )) ) DATED : 13.07.2011. 0 8 .9 :9(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT- SHILA BHOWMIK, FLAT NO.2J, BLOCK 42, K ALINDI VATIKA, LAKE TOWN, KOLKAT A-700 089. 2 ./+, / RESPONDENT : INCOME TAX OFFICER/WARD-50(4), KOLKA TA. 3. 0%/ THE CIT, 4. 0% ()/ THE CIT(A), KOLKATA. 5. '3 .%/ DR, KOLKATA BENCHES, KOLKATA [/9 ./ TRUE COPY ] 0%1/ BY ORDER , #A /ASSTT REGISTRAR [KKC 'BC %DA E' /SR.PS]