M/S. Akashdeep Petrochem Private Limited, Kanpur V. DCIT-6, Kanpur

ITA 212/LKW/2020

AI Insights

The case involves Akashdeep Petrochem Pvt. Ltd., the appellant, against the Deputy Commissioner of Income Tax-6, Kanpur, the respondent. The appellant filed an appeal against the order of the Commissioner of Income Tax (Appeals)-II, which had dismissed their earlier appeal due to non-appearance of their attorney. The original assessment order for the Assessment Year 2014-15 was passed under Section 143(3) of the Income Tax Act, 1961, on December 29, 2016. The appellant's subsequent appeal was dismissed on October 11, 2017, for non-appearance, and the appellant claimed not to have received the dismissal order until January 14, 2020. The Tribunal dismissed the appeal due to the significant delay in filing, finding the reasons provided for the delay insufficient.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113245 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 15-06-2020
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

I.T.A. No.212/Lkw/2020 Assessment Year: 2014-15. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SAKTIJIT DEY,VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.212/Lkw/2020 Assessment Year: 2014-15 Akashdeep Petrochem Pvt. Ltd. 123/445, Crane Road, Falaganj, Kanpur. PAN- AABCS 9191G Vs. Dy. Commissioner of Income Tax-6, Kanpur (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against impugned order dated 11/10/2017 of learned Commissioner of Income Tax (Appeals)-II, [“CIT(A)” for short]. (B) As per order sheet noting of Registry, dated 23.06.2020, this appeal filed by the assessee is time barred by 919 days. The assessee has filed application for condonation of delay, stating that the delay was of 917 days. The condonation of appeal in filing of the appeal has been sought for by the Appellant by None present for the Assessee Respondent by Shri Sanjeev Krishna Sharma, CIT (DR) Date of hearing 30/08/2023 Date of pronouncement 01/09/2023 I.T.A. No.212/Lkw/2020 Assessment Year: 2014-15. 2 appellant-assessee on the ground that the filing of the appeal was entrusted to the Senior Advocate but due to communication gap between the Director and the attorney the case was dismissed and the appeal could not be filed on time. The relevant portion of the appellant-assessee’s application for condonation of delay reproduced as under: “1. The assessment order for the AY. 2014-15 was passed U/s 143(3) of the Income Tax act 1961, on 29/12/2016 being aggrieved of the said assessment order an Income Tax Appeal was filed on 14/01/2017. 2. The above said Income Tax Appeal was dismissed on/or about 11/10/2017 due to nonappearance of our attorney. Thus the Appeal should have been filed before 11/12/2017, however such order of dismissal was not received by the company until the notice of demand was served to the appellant company on 14/01/2020. The Appellant Company came to know about the said order only after receiving the true copy of the said order on 06/03/2020 3. The delay starts since 11/12/2017 till 15/06/2020. The delay is of 917 days i.e. 02 Years 05 months and 04 days (for abundant precaution). 4. This delay was caused for the reasons given here under:- (a) The filing of the appeal was entrusted to the Senior Advocate, but due to communication gap between the Director and the attorney the case was dismissed and the appeal couldn't be filed on time.” (C) On perusal of Section 253(3) of the Income Tax Act, 1961 (for short ‘the Act’), we find that an appeal is to be filed in Income Tax Appellate Tribunal within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner of Income Tax, as the case may be. Whatever communication, consultation, or discussion is required between the assessee and the assessee’s lawyers, is to be completed within aforesaid time of sixty days and the appeal is required to be consequently filed within time I.T.A. No.212/Lkw/2020 Assessment Year: 2014-15. 3 prescribed u/s. 253(3) of the Act. The assessee, in the application for condonation of delay, has failed to provide any satisfactory reason to persuade us as to why the period of communication, consultation or discussion between the assessee and the assessee’s lawyers; and consequent filing of appeal should be extended beyond the time limit prescribed u/s. 253(3) of the Act. We find no merit in assessee’s application for condonation of delay. Therefore, this appeal is dismissed in limine, being barred by limitation, without going into the merits of the appeal. (D) In the result, the appeal is dismissed for for statistical purposes. (Order pronounced in the open court on 01/09/2023) Sd/- Sd/- (SAKTIJIT DEY) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 01/09/2023 Aks/- Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Assistant Registrar