Sh. Vijay Chandak , Gwalior V. A.C.I.T., Circle-III, Gwalior

ITA 291/AGR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62855 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Depreciation; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 291/AGRA/2012 ASSTT. YEAR : 2008-09 SHRI VIJAY CHANDAK, VS. A.C.I.T., CIRCLE-3, S.K. PLAZA, PADAV, GWALIOR. LASHKAR, GWALIOR. (PAN : ABHPC 6710 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 17.10.2012 DATE OF PRONOUNCEMENT OF ORDER : 19.10.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 26.03.2012 FOR THE ASSESSMENT YEAR 20 08-09. THE ASSESSEE IN THE PRESENT APPEAL CHALLENGED THE DISALLOWANCE OF PART OF THE EXPENSES NAMELY, BUSINESS PROMOTION EXPENSES, TRAVELING EXPENSES, SA LARY TO STAFF, DEPRECIATION AND TELEPHONE EXPENSES. 2. ACCORDING TO FORM NO. 36, 30.03.2012 HAS BEEN ST ATED TO BE THE DATE OF COMMUNICATION OF ORDER APPEALED AGAINST. HOWEVER, T HE APPEAL IS FILED IN THE OFFICE ITA NO. 291/AGRA/2012 2 OF THE TRIBUNAL ON 29.06.2012. ACCORDING TO THE OFF ICE, THE APPEAL OF THE ASSESSEE IS TIME BARRED BY 31 DAYS. THE DEFECT WAS NOTIFIED TO THE ASSESSEE AND IN RESPONSE THERETO THE ASSESSEE SUBMITTED THAT VIDE LETTER DAT ED 23.06.2012 AFFIDAVIT WAS SENT FOR CONDONATION OF DELAY IN FILING THE APPEAL. THE LETTER DATED 23.06.2012 IS AVAILABLE ON RECORD, BUT IT DID NOT HAVE ANY MENTIO N OF AFFIDAVIT ALLEGED TO BE FILED BY THE ASSESSEE FOR CONDONATION OF DELAY. THUS, NO SUCH AFFIDAVIT IS FOUND ENCLOSED WITH THE LETTER DATED 23.06.2012. IT IS ALSO STATED THAT COPY OF THE SAME IS ALSO ENCLOSED HEREWITH AND PRAYED FOR CONDONATION OF DEL AY. COPY OF AFFIDAVIT OF THE ASSESSEE IS DATED 12.07.2012. THUS, THE CLAIM OF TH E ASSESSEE THAT ORIGINAL AFFIDAVIT WAS FILED WITH THE LETTER DATED 23.06.2012 IS FACTU ALLY INCORRECT. IN THE COPY OF THE AFFIDAVIT IT IS STATED THAT THE DELAY OCCURRED DUE TO MISPLACEMENT OF IMPUGNED ORDER IN THE OFFICE OF THE ASSESSEE, WHICH ITSELF IS A VE RY VAGUE ASSERTION AND CANNOT BE ACCEPTED ON THE FACE OF IT, WHICH IS ALSO NOT SUPPO RTED BY ANY EVIDENCE. FURTHER, NO ORIGINAL AFFIDAVIT IS PLACED ON RECORD. THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE FAILED TO EXPLAIN THE DELAY IN FILING THE APPEAL DUE TO SUFFICIENT CAUSE. 2.1 THE APPEAL WAS FIXED FOR HEARING ON 17.10.2012. NOTICE WAS SERVED UPON THE ASSESSEE THROUGH REGISTERED POST, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEAL DESPITE SERVICE OF NOTICE . AD CARD DULY RECEIVED BY THE ASSESSEE IS AVAILABLE ON RECORD. IT THEREFORE, APPE ARS THAT THE ASSESSEE IS NOT INTEREST ITA NO. 291/AGRA/2012 3 IN PROSECUTING THE APPEAL OR TO EXPLAIN THE DELAY I N FILING THE APPEAL. NO COGNIZANCE OF PHOTOCOPY OF AFFIDAVIT DATED 12.07.20 12 IS TAKEN AND ACCORDINGLY, WE HOLD THAT THE ASSESSEE FAILED TO EXPLAIN THAT TH E APPEAL WAS FILED BELATEDLY DUE TO SUFFICIENT CAUSE. ACCORDINGLY, THE APPEAL OF THE AS SESSEE IS TREATED AS TIME BARRED AND IS DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY