Westinghouse Saxby Farmer Limited, Kolkata V. CIT, KOLKATA-I, KOLKATA, Kolkata

ITA 2022/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4996 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 03-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUSDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 2022 / KOL / 2014 ASSESSMENT YEAR :2005-06 WESTINGHOUSE SAXBY FARMER LTD., 17, CONVENTE ROAD, KOLKATA-700 014 [ PAN NO. AACW 2436 P ] V/S . COMMISSIONER OF INCOME TAX-I, /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI NIRAJ KUMAR, CIT-DR /DATE OF HEARING 01-03-2016 /DATE OF PRONOUNCEMENT 01-03-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER O F COMMISSIONER OF INCOME TAX-I, KOLKATA NO.CIT,KOL-I/263/WHFL/2009-10 /1618-1619 U/S 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) VIDE HIS ORDER DATED 05.08.2009 FOR ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING NEITHER ANYBODY APPEARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION FILED BY ASSESSEE. HENCE, WE HEARD LD. DR, SHRI NIRAJ KUMAR AND PROCEEDED WITH THIS CASE. ITA NO.2022/KOL/2014 A.Y. 2005-06 WESTINGHOUSE SAXBY FARMER LTD. V. CIT-I, KOL. PAGE 2 3. AT THE VERY OUTSET, IT WAS OBSERVED THAT APPEAL BY THE ASSESSEE IS BARRED BY LIMITATION BY 5 YEARS, 2 MONTHS AND 8 DAY S. EARLIER THE CASE WAS FIXED FOR HEARING ON 14.12.2015 BUT ADJOURNMENT PET ITION WAS FILED BY THE ASSESSEE. THE ADJOURNMENT FOR THE HEARING WAS GRANT ED WITH A DIRECTION THAT NO FURTHER ADJOURNMENT WILL BE GRANTED IN FUTURE. H OWEVER, ON 18.01.2016, LD. AR FURTHER SUBMITTED ADJOURNMENT ON ACCOUNT OF SUDD EN DEATH OF CLOSE RELATIVE AND EXPRESSED HIS INABILITY TO ATTEND HEAR ING. FINALLY, IT IS FURTHER ADJOURNED TODAY (01.03.2016) BUT NONE APPEARED ON B EHALF OF ASSESSEE. BESIDES THE ABOVE, WE FIND THAT NO COGENT REASONS H AVE BEEN GIVEN FOR THE CONDONATION OF DELAY IN FILING THE APPEAL. HENCE, W E DISMISS THIS APPEAL IN LIMINI AS NOT MAINTAINABLE. ACCORDINGLY, THIS IS DI SMISSED AS NOT MAINTAINABLE 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LI MINI. ORDER PRONOUNCED IN THE OPEN COURT 01 /03/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 01 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-WESTINGHOUSE SAXBY FARMER LTD., 17, CONV ENT ROAD, KOLKATA-14 2. /RESPONDENT-CIT-I, KOLKATA 3. ) *+, , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5.01233*+, , *+ , / DR, ITAT, KOLKATA 6.26789 / GUARD FILE. BY ORDER/ ,, / TRUE COPY/ / , *+ ,