Prosenjit Konar, Burdwan V. ITO, Ward - 1(2), Burdwan, Burdwan

ITA 205/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59629 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 08-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MUKHERJEE
• Assessee Lawyers: D J MEHTA
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE , /AND . . , ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] / I.T.A NO. 205/KOL/2012 ! ! ! ! '# '# '# '# / ASSESSMENT YEAR: 2004-05 PROSENJIT KONAR VS. INCOME-TAX OFFICER, WD-1(2) , BURDWAN (PAN: ALWPK1503D) ( $% /APPELLANT ) ( &'$% / RESPONDENT ) DATE OF HEARING: 12.03.2012 DATE OF PRONOUNCEMENT: 12.03.2012 FOR THE REVENUE: SHRI S. K. MUKHERJEE FOR THE RESPONDENT: SHRI D. J. MEHTA ( / ORDER PER MAHAVIR SINGH, JM ( , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF O RDER OF CIT(A), ASANSOL IN APPEAL NO.174/CIT(A)/ASL/ERST.BWN/WARD-1(2)/2006-07 DATED 13.03.2008. ASSESSMENT WAS FRAMED BY I.T.O., WARD-1(2), BURDWAN U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 2004-05 VIDE HIS ORDER DATED 15.12.2006. 2. AT THE OUTSET, IT IS NOTICED THAT ASSESSEES C ONTENTION FOR DELAY IN FILING OF APPEAL BY ASSESSEE IS OF 1335 DAYS, WHICH IS AS UNDER :- WITH REFERENCE TO THE ABOVE MATTER I HUMBLY PRAY T HAT DUE TO MY IGNORANCE IT WAS LATE TO FILE THE APPEAL PETITION BEFORE YOUR HONOUR .THA T A. R. SRI CHANDAN DUTTA USED TO LOOK AFTER MY INCOME TAX CASE AND THROUGH HIM THE A PPEAL WAS CONDUCTED BY ADVOCATE SRI B K DAS AND WHEN THE CASE WAS LOST HE TOOK ALL RESPONSIBILITY TO FILED THE APPEAL PETITION BEFORE THE APPROPRIATE AUTHORITY. I WAS TO TALLY BLIND FOLDED REGARDING INCOME TAX PROCEDURE. AND FULLY DEPENDABLE UPON THE A R SR I CHANDAN DAS ,AND THIS SITUATION ARRIVED. I GOT ALL THE PAPERS FROM HIM VERY SHORTLY AND COME TO KNOW THAT HE DID NOT FILE ANY SECOND APPEAL BEFORE THE APPELLATE AUTHORITY. IT WA S DELAYED FOR THREE YEARS TEN MONTHS FOR THE FAULT OF THIRD PARTY SRI CHANDAN DAS. THE DELAY IN SUBMISSION OF THIS APPEAL PETITION HAV ING BEING CAUSED BY CIRCUMSTANCES ENTIRELY BEYOND MY CONTROL, I WOULD REQUEST YOUR HO NOUR KINDLY TO CONDONE THE DELAY AND ENTERTAIN MY APPEAL ON MERITS. ITA 205/K/2012 PROSENJIT KONAR, A.Y 04-05 2 WE DO NOT FIND ANY CONVINCING REASON FOR THE AFORES AID DELAY AND HENCE, THE DELAY IS NOT CONDONED AND THE ASSESSEES APPEAL IS DISMISSED. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- [ .. , ] [ , ] [ C.D.RAO ] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ) )) ) DATE: 12.03.2012. R.G.(.P.S.) ( . &/ 0/'1- COPY OF THE ORDER FORWARDED TO: 1 . SHRI PRASANJIT KONAR, KANSARIPARA, P.O. KALNA, DIST. BURDWAN, 2 THE I.T.O.-WARD-1(2), KOLKATA 3 . THE CIT, 4. THE CIT(A)-ASANSOL. 5 . DR, KOLKATA BENCHES, KOLKATA ' / &/ TRUE COPY, ( 8 / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES