Arjun Pulp and Paper India Pvt Ltd., CHENNAI V. ACIT (OSD) Corporate Range 1, CHENNAI

ITA 860/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5049 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C YAMUNA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 860/CHNY/2019 / ASSESSMENT YEAR: 2014-15 M/S. ARJUN PULP AND PAPER INDIA PVT. LTD., II FLOOR, NO. 149, ROBERET V. CHANDRAN TOWER, VELACHERY, TAMBARAM HIGH ROAD, PALLIKARANAI, CHENNAI 600 100. [PAN:AACCV5130F] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CORPORATE RANGE 1, CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : MS. C. YAMUNA, JCIT / DATE OF HEARING : 30.04.2019 /DATE OF PRONOUNCEMENT : 21.05.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 1, CHENNAI, DATED 30.07.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THE BENCH OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 126 DAYS. THE REASON FOR I.T.A. NO. 860/CHNY/19 2 THE DELAY IN FILING THE APPEAL AS GIVEN IN THE AFFIDAVIT IS REPRODUCED AS UNDER: 4. IT IS SUBMITTED THAT THE TIME LIMIT OF 60 DAYS TO FILE THE APPEAL EXPIRED ON 22.11.2018 AS MR. MURALI SRINIVASAN, ASSISTANT GENERAL MANAGER FINANCE, WHO WAS HANDING THE INCOME TAX MATTERS IN OUR COMPANY HAD QUITE THE JOB DUE TO WHICH THERE HAS BEEN A DELAY IN TAKING PRUDENT ACTIONS FOR FILING APPEAL AGAINST THE SAID IMPUGNED ORDER. MOREOVER, THE AFFIDAVIT FILED BY THE ASSESSEE IS NOT NOTARIZED. SINCE THE ASSESSEE HAS NOT EXPLAINED THE REASONABLE CAUSE FOR THE DELAY OF 126 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL SATISFACTORILY, THE CONDONATION PETITION FILED BY THE ASSESSEE STANDS REJECTED AND ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 21 ST MAY, 2019 IN CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 21.05.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.