Shri Belal Hossain, Kolkata V. I.T.O Wd - 53(1),kolkata., Kolkata

ITA 587/KOL/2013

• Counselvise Citation: 58723514 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2013
• Court: TRIBUNAL
• Department Lawyers: SANJAY SR DR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE HON BLE SHRI B.P.JAIN, AM] I.T.A NO.587 /KOL/2013 ASSESSMENT YEAR: 2005 - 06 SHRI BELAL HOSSAIN VS. I.T.O., WARD - 53 (1 ), KOLKATA KOLKATA (APPELLANT) ( RESPONDENT) (P AN: ABCPH 8668 J) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SANJAY, SR.DR, ADDL. C.I.T. DATE OF HEARING : 02 .06 .2015. DATE OF PRONOUNCEMENT: 02 .06 .2015. ORDER PER SHRI B.P.JAIN, AM : THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF LD.CIT(A) - XX XII I , KOLKATA DATED 15.10.2012 FOR ASSESSMENT YEAR 2005 - 06. 2. AT THE OUTSET, THE LD. DR POINTED THAT THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE SINCE THE APPEAL IS TIME BARRED BY 20 DAYS. NO CONDONATION PETITION HAS BEEN FILED. SECONDLY THE LD. DR POINTED OUT THAT THE GROUNDS OF APPEAL CLAIMED BY THE ASSESSEE ARE IN FACT THE STATEMENT OF FACTS AND NOT THE GROUNDS OF APPEAL. THE REFORE THE APPEAL IS DEFECTIVE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HAVING HEARD THE L D. DR AND PERUSING THE MATERIALS AVAILABLE ON RECORD. I AM IN AGREEMENT WITH THE ARGUMENTS MADE BY THE LD.DR. THE APPEAL IS TIME BARRED BY 20 DAYS AND NO CONDONATION PETITION HAS BEEN FILED BY THE ASSESSEE AND ALSO THE GROUNDS OF APPEAL ARE DEFECTIVE. ACC ORDINGLY THE APPEAL OF THE ASSESSEE IS DISMISSED. ITA NO . 587/KOL/2013 SHRI BELAL HOSSAIN A.YR. 2005 - 06 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDE R PRONOUNCED IN THE OPEN COURT ON 02 .06 .2015. SD/ - [ B.P.JAIN ] ACCOUNTANT MEMBER DATE: 02 .06 .2015. R.G.(.P.S.) C O PY OF THE ORDER FORWARDED TO: 1 . SHRI BELAL HOSSAIN, M/S. BELLAL HOSSAIN & BROTHERS, 1/1, GOLAM ROSUL ROAD, B/BUDGE, KOLKATA - 137. 2 I.T.O., WARD - 53 (1 ), KOLKATA. 3 . CIT(A) - XX XII I , KOLKATA 4. CIT - KOLKAT A. 5. CIT - DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES