SHRI NARENDRA PRAJAPATI, Ujjain V. THE ITO-1(1), Ujjain

ITA 707/IND/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5725 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 21-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K BHATIA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE (SINGLE MEMBER CASE) BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER I.T.A.NO.707/IND/2015 A.Y. : 2006-07 SHRI NARENDRA PRAJAPATI, ITO, UJJAIN VS. 1(1), UJJAIN APPELLANT RESPONDENT PAN NO. AJKPP4302M A PPELLANT S BY : NONE RESPONDENT BY : SHRI R.K.BHATIA, DR O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A), UJJAIN, DATED 01.07.2015 FOR THE ASSESSM ENT YEAR 2006-07. DATE OF HEARING : 25 .02. 20 16 DATE OF PRONOUNCEMENT : 25 .0 2 . 201 6 SHRI NARENDRA PRAJAPATI, UJJAIN VS. ITO 1(1), UJJAI N - I.T.A.NO. 707/IND/2015 - A.Y. 2006-07 2 2 2. THE ASSESSEE HAS FILED THIS APPEAL ON 21.10.2015. T HE TRIBUNAL FOUND THAT THIS APPEAL WAS BARRED BY TIME BY ONE DAY. THE NOTICE WAS ISSUED TO THE ASSESSEE. 3. THE MATTER WAS FIXED FOR HEARING ON 23.02.2016. THE ASSESSEE WAS REQUESTED TO FILE THE REASONS FOR COND ONATION OF DELAY. THE ASSESSEE DID NOT FILE ANY APPLICATION FO R CONDONATION, BUT THE ASSESSEE HAS GIVEN AN APPLICAT ION TO THE TRIBUNAL AND THE ASSESSEE STATED THAT THE DELAY WAS DONE AS THE ASSESSEE WAS OUT OF STATION ON THE SAID DATE AT TENDING BUSINESS MEETING THERE AND HENCE HE COULD NOT COME ON THE SAID DATE. THIS APPLICATION IS NOT SIGNED BY THE AS SESSEE, BUT THE COUNSEL OF THE ASSESSEE. MOREOVER, THE MATTER I S FIXED ON TODAY. THE LD. COUNSEL DID NOT REMAIN PRESENT AND HE HAS SIMPLY SENT THIS APPLICATION. I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE ASSES SEE HAS NOT FILED THE APPLICATION THE AFFIDAVIT FOR CONDONATION OF DELAY STATING THE REASONS AS TO WHY THERE WAS DELAY. THE ASSESSEES COUNSEL HAS WRITTEN A LETTER INFORMING THE TRIBUNAL THAT THE ASSESSEE WAS OUT OF STATION ON THE SAID DATE ATTEND ING THE BUSINESS MEETING THERE, BUT NO DETAILS WERE FILED B EFORE ME. IT SHRI NARENDRA PRAJAPATI, UJJAIN VS. ITO 1(1), UJJAI N - I.T.A.NO. 707/IND/2015 - A.Y. 2006-07 3 3 IS THE DUTY OF THE ASSESSEE TO COMPLY WITH THE PROV ISIONS OF INCOME-TAX ACT, 1961. THERE ARE CHANCES THAT THE AS SESSEE MIGHT HAVE SOME REASONS FOR NOT ATTENDING OR FILING THE APPLICATION ON DUE DATE BUT THAT MUST BE SUPPORTED BY EVIDENCE. IN THE INSTANT CASE, THE ASSESSEE HAS NOT FILED ANY AFFIDAVIT AND LD. AUTHORIZED REPRESENTATIVE HAS GIV EN THE APPLICATION THAT TOO HE DID NOT REMAIN PRESENT. ALL THESE CIRCUMSTANCES SHOW THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING THE APPEAL. THEREFORE, ON THIS TECHNICAL G ROUND, I DO NOT CONDONE THE DELAY AND THE APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. THIS ORDER HAS BEEN PRONOUNCED IN THE OP EN COURT ON 25 TH FEBRUARY, 2016. SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 25.02.2016. CPU*