BARIPADA RCMS LIMITED, BARIPADA V. INCOME TAX OFFICER, BARIPADA

ITA 189/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1490 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 23-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BHUBANESWAR BEHERA; SECRETARY
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Baripada RCMS Limited., Station Road, Baripada. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 18/10269746 2. Shri Bhubaneswar Shri Charan Dass, ld Sr IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.189/CTK/2024 Assessment Year : 2018-19 Baripada RCMS Limited., Station Road, Baripada. Vs. Income Tax Officer, Baripada PAN/GIR No.AAAAB 6896 Q (Appellant) .. ( Respondent Assessee by : Shri Bhubaneswar Behera, Secretary Revenue by : Shri Charan Dass, Sr Date of Hearing : 25/0 Date of Pronouncement : 25/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 27.2.2024 in Appeal No. for the assessment year 2018-19. Bhubaneswar Behera, Secretary of the assessee Charan Dass, ld Sr DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Respondent) Bhubaneswar Behera, Secretary : Shri Charan Dass, Sr DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No. NFAC/2017- Behera, Secretary of the assessee appeared and ITA No.189/CTK/2024 Assessment Year : 2018-19 Page2 | 3 3. A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the appeal has been filed by the assessee before the ld CIT(A) with delay of 332 days. The ld CIT(A) has dismissed the appeal of the assessee on account of this delay and had not admitted the appeal. A perusal of para 3.4 of the order of ld CIT(A) also clearly shows that the appellant has not furnished any reason for delay in filing of appeal in Form No.35. Further, the appellant has not filed any application for condonation of delay in filing of appeal. Neither has the assessee adduced any reason for the delay. As the assessee has not mentioned any reason for condoning the delay before the ld CIT(A), the Tribunal is not in a position to examine the reason. This being so, the order of the ld CIT(A) stands upheld and the appeal of the assessee is dismissed. 4. In the result, appeal of the assessee stands dismissed . Order dictated and pronounced in the open court on 25/06/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25/06/2024 B.K.Parida, SPS (OS) ITA No.189/CTK/2024 Assessment Year : 2018-19 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Baripada RCMS Limited., Station Road, Baripada. 2. The Respondent: Income Tax Officer, Baripada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//