Shri Narmadeshwar Pandey, Kolkata V. Income Tax Officer -ward 27(2), Kolkata, Kolkata

ITA 2851/KOL/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1244 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-09-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 24-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MANOJ KR TIWARI
• Keywords: Reasonable cause; Ignorance of law
• Section: 143(3)

Judgement Text

ITA NO.2851/KOL/2013 SRI NARMADESHWAR PANDEY A.Y.20 04-05 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM ] ITA NO.2851/KOL/2013 ASSESSMENT YEAR : 2004-05 SRI NARMADESHWAR PANDEY -VERSUS- I.T.O., WAR D-27(2) KOLKATA KOLKATA (PAN: AFGPP 0740 R)) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI MANOJ KR. TIWARI, FCA FOR THE RESPONDENT: SHRI SALLONG YADEN, ADDL. CIT DATE OF HEARING : 24.08.2017. DATE OF PRONOUNCEMENT : 13.10.2017. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-XIV, KOLKATA FOR THE AS SESSMENT YEAR 2004-05. AFTER HEARING THE RIVAL CONTENTIONS WE FIND THAT TH E LD. CIT(A) HAS DISMISSED THIS APPEAL AS HE DID NOT FIND ANY REASONABLE CAUSE THAT PREVENTED THE ASSESSEE TO FILE THE APPEAL IN TIME. THE DELAY IN FILING THE APPEAL IS 1 035 DAYS. 2. PARA-2 OF THE LD. CIT(A) STATES AS FOLLOWS : - 2. IT IS SEEN THAT THE NOTICE OF DEMAND WAS SERVED ON THE APPELLANT ON 28.09.2006. HOWEVER THE APPEAL WAS FILED ON 10.08.2 009. THUS THE APPEAL WAS FILED LATE BY 1035 DAYS. THE APPELLANT HAS STATED I N HIS PETITION DATED 20.11.2013 THAT 'THE APPELLANT WAS UNDER THE IMPRESSION THAT S INCE HE HAS BEEN ASSESSED U/S. 143(3) READ WITH SECTION 147; HE WAS NOT ELIGIBLE T O FILE APPEAL BEFORE THE HONBLE COMMISSIONER OF INCOME TAX (APPEALS) OUT OF IGNORANCE OF LAW AND FEAR. HOWEVER, ON PERSUASION FROM COLLEAGUES HE GAV E THE PAPERS TO ONE MRS. T. K. MITRA FOR FILING OF APPEAL BEFORE FIRST APPELLAT E AUTHORITY. BUT SAID MR. MITRA DID NOT FILE APPEAL 09.08.2009. AFTER LOT OF PERSUA SION WITH SAID AUTHORIZED REPRESENTATIVE, FINALLY APPEAL WAS FILED ON 10.08.2 009 RESULTING ON A DELAY OF 1035 DAYS ... 3. BEFORE US THE ASSESSEE COULD NOT DEMONSTRA TE WITH EVIDENCE THAT HE WAS ITA NO.2851/KOL/2013 SRI NARMADESHWAR PANDEY A.Y.20 04-05 2 PREVENTED FROM SUFFICIENT CAUSE FOR FILING THE APPE AL IN TIME BEFORE THE FIST APPELLATE AUTHORITY. HENCE WE DISMISS THE APPEAL OF THE ASSES SEE BY UPHOLDING THE ORDER OF THE FIRST APPELLATE AUTHORITY. 4. IN THE RESULT THE APPEAL BY THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 13.10.2017. SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.10.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SRI NARMADESHWAR PANDEY, FLAT NO.B, 29/3, SWARANI KA CO-OP. HOUSING SOCIETY BIREN ROY ROAD (W), SAKUNTALA PARK, KOLKATA-700061. 2. I.T.O., WARD-27(2), KOLKATA. 3. C.I.T.(A)- XIV, KOLKATA 4. C.I.T-IX, KOLKA TA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES