Bardhaman Dishari Shramik 'O' Jana Kalyan Samabay Samity Ltd., Burdwan V. ACIT, Circle - 1, Burdwan, Asansol

ITA 1792/KOL/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4925 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-09-2010
• Court: TRIBUNAL
• Department Lawyers: K R MONDAL
• Assessee Lawyers: N O N E
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] # # # # /IN I.T.A NO. 1792/KOL/2010 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 2006-07 BARDHAMAN DISHARI SHRAMIK O JANA VS. ASSISTANT COMMISSIONER OF INCOME-TAX, KALYAN SAMABAY SAMITY LTD. CIRCLE-1, BURDWAN. (PAN : AADFB8556B) ()* /APPELLANT ) (+)*/ RESPONDENT ) DATE OF HEARING: 12.08.2013 DATE OF PRONOUNCEMENT: 12.08.2013 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI K. R. MONDAL, JCIT, SR. DR , / ORDER PER MAHAVIR SINGH, JM/ ! ' ! ! ' ! ! ' ! ! ' ! , : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), ASANSOL IN APPEAL NO.77/CIT(A)/ASL/CIR-1/ERST.BWN/2008-09 DATED 19.02 .2010. ASSESSMENT WAS FRAMED BY ACIT, CIR-1, BURDWAN U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DA TED 26.12.2008. 2. AT THE OUTSET, IT IS SEEN THAT THE APPEAL BY ASS ESSEE IS TIME BARRED BY 136 DAYS AND CONDONATION PETITION IS FILED. THE RELEVANT CONDON ATION PETITION READS AS UNDER: THE UNDERSIGNED BECAME SERIOUSLY ILL IN THE LAST W EEK OF APRIL 2010 AND HE WAS LAID UP WITH BED UP TO THE END OF JULY 2010. FROM AUGUST H E HAS BEEN ABLE TO LOOK AFTER THE DAY TO DAY WORK OF THE COOPERATIVE SOCIETY. FOR THE REASO N OF THE FACT THE 2 ND APPEAL BEFORE YOUR HONOUR COULD NOT BE SUBMITTED IN TIME. YOUR HONOUR IS REQUESTED TO CONSIDER THE MATTER OF PROLONGED ILLNESS WITH SYMPATHY AND TO CONDONE THE DELAY IN LATE SUBMISSION OF THE APPEAL. HOPE, YOUR HONOUR WILL ACCEPT THE APPEAL AN D OBLIGE. 3. IT IS TO BE MENTIONED THAT THIS APPEAL WAS HEARD EX PARTE ON 12.05.2011 AND DISMISSED FOR NON-PROSECURITION VIDE TRIBUNALS ORDER DATED 1 2.05.2011 AND THE SAME WAS RECALLED BY ASSESSEES MA NO.62/KOL/2011 VIDE ORDER DATED 05.08 .2011. EVEN NOW BEFORE US NONE IS PRESENT DESPITE NOTING DOWN OF THE DATE. VIDE ORDE R SHEET ENTRY DATED 07.05.2012 IT WAS NOTICED THAT THE ASSESSEE MAINLY WANTED TO FILE AFFIDAVIT T O SUBSTANTIATE WITH REASONS OF CONDONATION. FROM THE ABOVE CONDONATION PETITION IT IS CLEAR THA T IT IS NOT SUPPORTED BY ANY EVIDENCE AND ASSESSEE HAS NOT FILED EVEN SUPPORTING AFFIDAVIT, W HICH IS REQUIREMENT OF RULE 10 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963. IN THIS CASE, CI TS ORDER WAS RECEIVED BY ASSESSEE ON 04.03.2010 AND APPEAL WAS FILED BEFORE TRIBUNAL ON 16.09.2010, THUS THIS DELAY OF 136 DAYS OCCURRED . AS THERE IS NO REASONABLE CAUSE EXPLAIN ED BY ASSESSEE, WE REFUSE TO CONDONE THE 2 ITA NO. 1792/K/2010 BARDHAMAN DISHARI SHRAMIK O JANA KALYAN SAMABAY SAMITY LTD. A. Y 2006-07 DELAY. ONCE DELAY IS NOT CONDONED, THE APPEAL IS N OT ADMITTED AND HENCE, THE APPEAL OF ASSESSEE IS DISMISSED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- , ! ' ! ! ' ! ! ' ! ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( - - - -) )) ) DATED : 12 TH AUGUST, 2013 ./ '$01 '2 JD.(SR.P.S.) , 3 ''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT BARDHAMAN DISHARI SHRAMIK O JANA KALY AN SAMABAY SAMITY LTD., SADARGHAT, P.O. SRIPALLY, DIST . BURDWAN, PIN-713103. 2 +)* / RESPONDENT ACIT, CIRCLE-1, BURDWAN. 3 . ',$ ( )/ THE CIT(A) , ASANSOL 4. ',$ CIT, ASANSOL 5 . ='> '$ / DR, KOLKATA BENCHES, KOLKATA +4 '/ TRUE COPY, ,$/ BY ORDER, ! 1 /ASSTT. REGISTRAR .