Aachman Vanijya Pvt. Ltd., Kolkata V. ITO, Ward - 11(2), KOLKATA, Kolkata

ITA 377/KOL/2018

AI Insights

The case involves Aachman Vanijya Pvt. Ltd., which filed an appeal against the order of the Ld. CIT(A)-4, Kolkata, concerning an assessment order by the ITO, Ward- 11(2), Kolkata under section 147 of the Income-tax Act, 1961 for the assessment year 2010-11. The appeal was dismissed due to a significant delay in filing (410 days), for which the tribunal found the explanation insufficient. The tribunal noted that the assessee had multiple orders for different assessment years but failed to justify the delay in filing the present appeal. No representative appeared on behalf of the assessee to argue the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108602 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-01-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 147

Judgement Text

1 ITA No. 377/Kol/2018 Aachman Vanijya Pvt. Ltd., AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.377/Kol/2018 Assessment Year: 2010-11 Aachman Vanijya Pvt. Ltd. Garia, Mahamayapur West, Near Karma Mandir Club, Kolkata-700084. Vs. Income Tax Officer, Ward- 11(2), Kolkata. (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 11.01.2023 Date of Pronouncement : 17.01.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-4, Kolkata vide ITA No. 59/CIT(A)-4/Ward-11(2)/Kol/16-17 dated 27.10.2016 passed against the assessment order by ITO, Ward- 11(2), Kolkata u/s. 147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 21.03.2016. 2 ITA No. 377/Kol/2018 Aachman Vanijya Pvt. Ltd., AY 2010-11 2. Non appeared on behalf of the assessee and Shri G. Hukugha Sema, CIT appeared on behalf of the revenue. 3. At the outset, we note that there is a delay of 410 days involved in the instant appeal before the Tribunal. Order of Ld. CIT(A) is dated 27.10.2016 which is claimed to have been received as noted in Form 36 on 22.11.2016. The present appeal has been filed on 07.03.2018. In the petition for condonation of delay which has been furnished by way of an affidavit of Mr. Kashi Prasad Chetia, director of the assessee company vide affidavit dated 07.03.2018, the explanation provided for the delay states that owing to multiple orders received by the assessee and the appeals to be filed thereon during the same time period, it escaped from the attention of the assessee and the authorised representative to file the present appeal on time. 4. From the perusal of this explanation as contained in the affidavit in para 3, we note that the multiple orders referred to are for different assessment years i.e. AY 2011-12 and 2014-15 and are not in any way relevant to cause any kind of impediment in filing the present appeal against the impugned order within the prescribed limitation. Since assessee is a company, it must be having all the required resources to take care of such requirement arising in the course of its business set up. It is worth noting the fact that when it is referring to multiple orders for other assessment years for seeking condonation of delay for this year, it is understood that assessee is aware of the income tax proceedings and the limitation prescribed therein for taking appropriate actions. We are not convinced with the explanation given by the assessee for the delay of 410 days which is beyond a year, more particularly when no one is appearing before the Tribunal to explain 3 ITA No. 377/Kol/2018 Aachman Vanijya Pvt. Ltd., AY 2010-11 its case. Accordingly, we dismiss the appeal by rejecting the petition for condonation of delay as appeal not admitted. The grounds raised by the assessee are not adjudicated upon. 5. In the result, the appeal of the assessee is dismissed as not admitted. Order is pronounced in the open court on 17th January, 2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vide President Accountant Member Dated: 17 th January, 2023 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent. 3. CIT(A)-4, Kolkata. 4. The Pr. CIT, 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata