Galaxy Transmission Pvt.Ltd, Sangli V. Joint Commissioner of Income-tax, Range - 1, Sangli

ITA 858/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7364 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.858/PUN/2018 धििाारण वर्ा / Assessment Year : 2009-10 Galaxy Transmission Private Limited, Plot No. N-3, MIDC, Kupwad, Sangli – 416436 PAN : AACCG7097C .......अपीलार्थी / Appellant बिाम / V/s. Joint Commissioner of Income Tax, Range – 1, Sangli ......प्रत्यर्थी / Respondent Assessee by : N ON E Revenue by : Shri Arvind Desai सुनवाई की तारीख / Date of Hearing : 11-07-2022 घोषणा की तारीख / Date of Pronouncement : 14-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 19-12-2013 passed by the Commissioner of Income Tax (Appeals)-Kolhapur [‘CIT(A)’] for assessment year 2009-10. 2 ITA No.858/PUN/2018, A.Y. 2009-10 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 of the appeal by hearing the ld. DR and perusing the material available on record. 3. At the outset, we note that this appeal filed with a delay of 1419 days to that effect the assessee filed an affidavit praying to condone the said delay. On perusal of the same, we note that Shri Subhash Vrajlal Vora in the capacity of Director of assessee stated that the assessee came to knowledge of the dismissal of its appeal by the CIT(A) on when the enquiry came from Income Tax Department regarding the outstanding due for the year under consideration. We note that the CIT(A) passed order on 19-12- 2013 the assessee filed this appeal on 11-05-2018. It is a settled principle in order to condone the abnormal delay, the assessee has to show the sufficient cause which really prevented the assessee to file appeal in time. As discussed above, nothing was stated in the affidavit except, that the assessee came to know the dismissal of their appeal by the CIT(A) only on when the respondent-revenue demanded for outstanding dues, in our opinion, is not a sufficient cause as shown by the assessee but it only the shows the negligent attitude of the assessee. Therefore, as rightly pointed by the ld. DR that the assessee made out a case showing sufficient cause in condoning the said abnormal delay and accordingly, we hold the reasons explained by the assessee in its notarized affidavit dated 02-05-2018 are rejected and the delay of 1419 days are not condoned. 3 ITA No.858/PUN/2018, A.Y. 2009-10 4. Since, we have taken a view in dismissing the delay of 1419 days in not condoning, the issues raised in appeal of assessee becomes infructuous and are dismissed as such. 5. In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 14 th July, 2022. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 14 th July, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), Kolhapur 4. The CIT-I/II, Kolhapur/CIT(Central), Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune