Ambrish Chowbey, Kolkata V. Addl. CIT, Range - 26, Kolkata, Kolkata

ITA 642/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2610 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 01-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY BARA
• Assessee Lawyers: D BISWAS ASSISTANT
• Section: 271E

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. . /AND . . , , SHRI C.D. RAO, ACCOUNTANT M EMBER . / I.T.A.NO. 642/KOL/2010 / ASSESSMENT YEAR 2005 - 06 AMBRISH CHOWBEY, FLAT NO.1C MORLIN LAUREL GARDEN, 71,NRISINGHA DUTTA ROAD,BEHELA, KOLKATA 700 008 PAN ACUPC 5847 P - - - VERSUS - . ADDL.CIT, RANGE 26, KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI D.BISWAS, ASSISTANT / FOR THE RESPONDENT : / SHRI SANJAY BARA, DR / ORDER . . , , SHRI C.D. RAO, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER DT.30.5.2008 OF THE ADDL.CIT, RANGE 26, KOLKATA IMPOSING PENALTY OF RS.3,35,378 U/S.271E OF THE INCOME - TAX ACT,1961 FOR THE ASSESSMENT YEAR 2005 - 06. 2. THIS CASE WAS FIXED FOR HEARING ON 06.05.2010. AT THE TIME OF HEARING, THE PERSON APPEARING FOR THE ASSESSEE SUBMITTED AN APPLICATION WITH A PRAYER TO HEAR THIS APPEAL SIMULTANEOUSLY ALONGWITH ITA NO. 1836/KOL/2009 STATING THEREIN AS UNDER: T HAT THE ABOVE MENTIONED APPEAL IN ITA NO. 642(K)/LO HAS BEEN P OSTED FOR HEARING ON 06 - 05 - 2010 WHICH RELATES TO THE IMPOSITION OF PENALTY U/S. 271E OF THE IT. ACT, 1961 FOR RS, 3,35,378/ - AND WHEREAS SUCH AMOUNT HAS ALREADY BEEN ADDED TO THE TOTAL INCOME OF THE APPELLANT AS AGITATED BY THE APPELLANT IN THE SEPARATE AP PEAL IN ITA NO. 1836(K)/9 AS REFERRED TO ABOVE. SINCE THE APPEAL IN ITA NO. 642(K)/ 10 RELATES TO THE APPEAL IN ITA NO. 1836(K)/9, IT IS THEREFORE PRAYED BEFORE THE HONBLE MEMBERS THAT THE TWO APPEALS MAY KINDLY BE FIXED ON ANY DATE AT THE CONVENIENCE OF T HE BENCH AND MAY KINDLY BE HEARD SIMULTANEOUSLY. / I.T.A.NO.642/KOL/2010 2 IN VIEW OF THE ABOVE MENTIONED FACTS AND CIRCUMSTA NCES, IT IS PRAYED BEFORE YOUR H ONOUR THAT THE APPEAL IN ITA NO. 642(K)/ 10 FIXED TO BE HEARD TODAY MAY KINDLY BE ADJOURNED. 3. WE FIND THAT T HIS APPEAL HA S BEEN FILED BY THE ASSESSEE LATE BY 603 DAYS. THIS HAS ALSO BEEN DULY COMMUNICATED TO THE ASSESSEE VIDE NOTICE DT.1.4.2010. STILL THEN THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR CONDONATION OF THE DELAY. WHEN THIS FACT OF DELAY WAS POINTED OUT AT THE TIME OF HEARING OF THE APPEAL TO THE PERSON APPEARING ON BEHALF OF THE ASSESSEE, HE COULD NOT SAY ANYTHING. THEREFORE, THE PRESENT APPEAL IS LIABLE TO BE DISMISSED THE SAME , BEING BARRED BY LIMITATION BY 603 DAYS AND WE DISMISS THE APPEAL AS SUCH . IN VIEW OF THESE , THE PRAYER FOR SIMULTANEOUS HEARING OF THIS APPEAL ALONG WITH ITA NO.1836/KOL/2009 IS REJECTED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED BEING BARRED BY LIMITATION. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 06.05.2010 SD/ - SD / - ( . . ), B.R.MITTAL, JUDICIAL MEMBER ( . . ) (C.D. RAO), ACCOUNTANT MEMBER. ( ) DATE : 06.05.2010 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : AMBRISH CHOWBEY, FLAT NO.1C MORLIN LAUREL GARDEN, 71,NRISINGHA DUT TA ROAD,BEHELA, KOLKATA 700 008. 2 / THE RESPONDENT - ADDL.CIT, RANGE 26, KOLKATA. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR . ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY.