Anil Prasad Das, PURI, ORISSA V. National Faceless Assessment Centre, New Delhi, NEW DELHI

ITA 213/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0626 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-07-2024
• Assessment Year: misc
• Appeal Filed On: 03-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Anil Prasad Das, Bazar, Kakatpur, Puri PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi for the assessment year 2. Shri Akshay Ringasia S.C.Mohanty, ld Sr DR 3. It was submitted by ld AR that he desires to file additional ground in the form of challenge to the notice issued u/s.148 of the Act. The additional ground is as follo IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.213/CTK/2024 Assessment Year : 2015-16 Anil Prasad Das, Chandan Bazar, Kakatpur, Puri Vs. ACIT, NAFC, New Delhi PAN/GIR No.AHOPD 7978 B (Appellant) .. ( Respondent Assessee by : Shri Akshay Ringasia, CA Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 30/0 Date of Pronouncement : 30/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 8.3.2024 in Appeal No.NFAC/2014 for the assessment year 2014-15. Akshay Ringasia, ld AR appeared for , ld Sr DR represented on behalf of the revenue. It was submitted by ld AR that he desires to file additional ground in the form of challenge to the notice issued u/s.148 of the Act. The additional ground is as follows: Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ACIT, NAFC, New Delhi Respondent) Akshay Ringasia, CA , ld Sr DR 07/2024 /07/2024 inst the order of the ld NFAC/2014-15/10196379 the assessee. Shri represented on behalf of the revenue. It was submitted by ld AR that he desires to file additional ground in the form of challenge to the notice issued u/s.148 of the Act. The ITA No.213/CTK/2024 Assessment Year : 2015-16 Page2 | 4 “ ITA No.213/CTK/2024 Assessment Year : 2015-16 Page3 | 4 4. At this point, ld AR was questioned as to against which the assessee is in appeal, to which, he has submitted that his appeal is against the order passed by ld CIT(A) u/s.250 of the Act. It was informed that the ld CIT(A) has dismissed the appeal of the assessee on account of delay in filing the appeal before the ld CIT(A) of nearly 147 days. It was submitted by ld AR that the delay may be condoned and the issue be restored to the file of the ld CIT(A). 5. In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A). 6. I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that when the issue of delay was questioned by ld CIT(A), “it was mentioned that the appellant has delayed in filing appeal due to his lack of knowledge and ignorance. Appellant would like to apologize for the delay. However, he pleads for mercy and kindly accept the condonation of delay”. Admittedly, no reasons for the delay has been submitted before the ld CIT(A). A perusal of Form 35 in para 15 also shows the same, as extracted by the ld CIT(A). The delay can be condoned when some reasons or even reasonable reasons are provided. When no reasons are provided, the delay cannot be condoned. This being so,, as the assessee has been unable to provide any reasons before the ld CIT(A), I find no reason to interfere with the order of ld CIT(A) in regard to non- condonation of delay. ITA No.213/CTK/2024 Assessment Year : 2015-16 Page4 | 4 7. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 30/07/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 30/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Anil Prasad Das, Chandan Bazar, Kakatpur, Puri 2. The Respondent: ACIT, NAFC, New Delhi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//