SHETKARI SOLVENT (INDIA) LIMITED, Nagpur V. DY.COMMISSIONER OF INCOME TAX, Nagpur

ITA 63/NAG/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5959 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RASHMI MATHUR

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.62 & 63/NAG/2019 धनिाारण वर्ा / Assessment Years : 2007-08 & 2008-09 M/s. Shetkari Solvent (India) Ltd., UG-10, Jagat Chamber, Ambedkar Chowk, Nagpur – 440018 PAN : AABCS0105N .......अपीलार्थी / Appellant बनाम / V/s. Dy. Commissioner of Income Tax, Central Circle – 2(1), Nagpur ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Smt. Rashmi Mathur सुनवाई की तारीख / Date of Hearing : 19-10-2023 घोषणा की तारीख / Date of Pronouncement : 30-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals filed by the assessee against the separate order dated 11-01-2016 and 22-01-2016 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] for assessment years 2007-08 and 2008- 09. 2 ITA Nos.62 & 63/NAG/2019, A.Ys. 2007-08 & 2008-09 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose off the appeal by hearing the ld. DR and perusing the material available on record. 3. Since, the issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of ld DR, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience. 4. First, we shall take up appeal in ITA No.62/NAG/2019 for A.Y. 2007-08. 5. We find this appeal was filed with a delay of 1092 days. The assessee filed notarized affidavit dated 11-03-2019 explaining the reasons for delay. On perusal of the same, we note that the assessee suffered huge losses and its business was closed. The partner by name Shri Ashok Rathi suffered huge set-back as the cases were booked by the CBI during the Financial Year 2011-12 and April, 2015. Further, he stated that he was hospitalized during November, 2017. We find no evidences brought on record regarding hospitalization November, 2017. We note that the impugned order was passed on 11-01-2016 and the assessee is required to file appeal within 60 days from the date of receipt of such order, whereas, in the present case, the assessee filed appeal on 12-03-2019. The assessee is required to show sufficient cause for not filing the appeal in time i.e. even day to day basis. The only reason stated by the assessee, that the 3 ITA Nos.62 & 63/NAG/2019, A.Ys. 2007-08 & 2008-09 assessee suffered huge losses and the deponent went into depression, cases by the authorities and we note all were during Financial Year 2011- 12, but not during the course of First Appellate proceedings. Therefore, we find no sufficient cause made out by the assessee which really prevented the assessee to file the appeal in time except making general statements like that the assessee went into losses, depression of deponent and the registration of case by the Government authorities, in our opinion, no sufficient cause made out by the assessee which really prevented the assessee to file the appeal in time. Thus, the reasons stated by the deponent, Shri Ashok Rathi, the Director of the assessee are not acceptable and rejected. Thus, the delay of 1092 days are not condoned. 6. In view of our decision in rejecting the delay condonation petition, grounds raised by the assessee become academic, requiring no adjudication. 7. In the result, the appeal of assessee is dismissed. ITA No. 63/NAG/2019, A.Y. 2008-09 8. We find that the issues raised in the appeal and the facts in ITA No. 63/NAG/2019 are identical to ITA No. 62/NAG/2019. Since, the facts in ITA No. 63/NAG/2019 are similar to ITA No. 62/NAG/2019, the findings given by us while deciding the appeal of the assessee in ITA No. 62/NAG/2019 would mutatis mutandis apply to ITA No. 63/NAG/2019, as well. Accordingly, the appeal of assessee is dismissed. 4 ITA Nos.62 & 63/NAG/2019, A.Ys. 2007-08 & 2008-09 9. In the result, both the appeals of assessee are dismissed. Order pronounced in the open court on 30 th October, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 30 th October, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Nagpur 4. The CIT(Central), Nagpur. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune