Orissa Engineers (P) Limited, Rourkela V. Pr.CIT,Sambalpur, Sambalpur

ITA 276/CTK/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3066 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Orissa Engineers Pvt Ltd., C-14, Industrial Estate, Rourkela PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee a CIT, Sambalpur dated 29.3.2019 for the assessment year 2013 2. The appeal filed by the assessee has been filed by the assessee on 26.8.2019. on multiple occasion 30.7.2020, 18.8.2020, 22.2.21, 2.3.2021, 29.12.2021 and 6.4.2022 and again today 5.5.2022, when the case was called for hearing, of assessee. 3. Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue. 4. The assessee has filed an affidavit for it is mentioned as follows: “That the appeal filed by the appellant before the Hon’ble ITAT, Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur was disposed of vide order in Memo No. PCIT/SBP/263/32/2018 19/541 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.276/CTK/2019 Assessment Year : 2014-15 Orissa Engineers Pvt Ltd., 14, Industrial Estate, Rourkela Vs. Pr. CIT, Sambalpur No.AAACO 3577 F (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.K.Mohapatra, Date of Hearing : 5 /5/ 20 Date of Pronouncement : 5/5 O R D E R This is an appeal filed by the assessee against the order of the Pr. CIT, Sambalpur dated 29.3.2019 for the assessment year 2013 The appeal filed by the assessee is delayed by 67 days. The ed by the assessee on 26.8.2019. The appeal has been posted on multiple occasions being 27.1.2020, 26.2.2020, 30.7.2020, 18.8.2020, 14.9.2020, 12.10.2020, 6.1 2.3.2021, 29.12.2021 and 6.4.2022 and again today 5.5.2022, when the case was called for hearing, none presented on behalf Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue. The assessee has filed an affidavit for condoning the delay, wherein, it is mentioned as follows: That the appeal filed by the appellant before the Hon’ble ITAT, Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur was disposed of vide order in Memo No. PCIT/SBP/263/32/2018 19/5417-19 by order dated 29.3.2019 received on 4.4.2019 and Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Pr. CIT, Sambalpur Respondent) S.K.Mohapatra, CIT (DR) / 2022 5/2022 gainst the order of the Pr. CIT, Sambalpur dated 29.3.2019 for the assessment year 2013-14. is delayed by 67 days. The appeal The appeal has been posted 5.6.2020, 1.7.2020, 4.9.2020, 12.10.2020, 6.11.2020, 11.12.2020, 2.3.2021, 29.12.2021 and 6.4.2022 and again today i.e. on none presented on behalf Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue. condoning the delay, wherein, That the appeal filed by the appellant before the Hon’ble ITAT, Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur was disposed of vide order in Memo No. PCIT/SBP/263/32/2018- 19 by order dated 29.3.2019 received on 4.4.2019 and ITA No.276/CTK/2019 Assessment Year : 2014-15 Page2 | 2 the appeal should have been filed on or before 3 rd June,2019 but unfortunately the same has been filed with a delay of 65 days which is neither intentional nor deliberate but due to unfortunate and unavoidable circumstances beyond control of the appellant and the delay may kindly be condoned as the appellant either acted deliberately or defiance of law or was guilty of conduct contumacious or dishonest or acted in consiious disregard of its obligation.” 5. In the affidavit, the assessee has stated the delay of 65 days in filing the appeal which is neither intentional nor deliberate but due to unfortunate and unavoidable circumstances beyond the control of the appellant and requested to condone the delay. Thus, no reason has been given for condoning the delay in filing the appeal. Consequently, the appeal filed by the assessee is dismissed in limine being for delay of 67 days. 6. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 5/5/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 5 /05/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Orissa Engineers Pvt Ltd., C-14, Industrial Estate, Rourkela 2. The Respondent. Pr. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//