M/s P. S. Pattepur And Company, Belgavi V. Income Tax Officer, Ward - 1(5), Belagavi

ITA 24/PAN/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8710 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 10-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.23/PAN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 M/s. S. C. Pattepur And Company, 390, Juni Peth Ramadurg, Dist. Belagavi- 591123. PAN : AAXHS2270R Vs. ITO, Ward-1(5), Belagavi. Appellant Respondent आयकर अपील सं. / ITA No.24/PAN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 M/s. P. S. Pattepur And Company, 390, Juni Peth Ramadurg, Dist. Belagavi- 591123. PAN : AAABP1040K Vs. ITO, Ward-1(5), Belagavi. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the different assessee directed against the separate orders of ld. Commissioner of Income Tax (Appeals), Belagavi [‘the CIT(A)’] dated 01.08.2018 for the assessment year 2013-14 respectively. Assessee by : Shri S. B. Godadi Revenue by : Shri Chakrapani V. S. Date of hearing : 09.11.2022 Date of pronouncement : 10.11.2022 2 ITA Nos.23 & 24/PAN/2019 2. Since the identical facts and common issues are involved in both the above captioned appeals, we proceed to dispose of the same by this common order. 3. At the outset, there is a delay of 93 days each in filing the present appeals. The appellant had filed a petition seeking condonation of delay. The delay is explained to have caused due to pre-occupation of the Chartered Accountant with filing of Income Tax Returns and GST work etc. I have carefully gone through the averments made in the affidavit filed seeking the condonation of delay. The condonation petition does not contain the particular of Chartered Accountant whom the appellant had approached for the purpose of filing the present appeals and also bereft of the details such as, when he had approached the said Chartered Accountant. Thus, the condonation petition is vague and contains of general statement without any particulars as to the name of the Chartered Accountant and date when Chartered Accountant was approached, nor does it contain any affidavit from the said Chartered Accountant. Therefore, I am of the considered opinion that it is not a fit case for condonation of delay as the appellant had failed to substantiate sufficient cause for delay in filing of the present appeals. Reliance in this regard can be placed on the decision of the Hon’ble Supreme Court in the case 3 ITA Nos.23 & 24/PAN/2019 of Harsha Tractors Ltd. v. Collector of Customs reported in 1989 (24) ECC 347 (SC). Hence, both the appeals stand dismissed in limine on the ground of delay. 4. In the result, both the appeals of the above different assessee stands dismissed. Order pronounced on this 10 th day of November, 2022. Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 10 th November, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), Belagavi. 4. The Pr. CIT, Belagavi. 5. DR, ITAT, Panaji. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.