DCIT, Circle -5 Kolkata, Kolkata V. M/s. Hindusthan Paper Corpn. Ltd., Kolkata

ITA 892/KOL/2012

• Counselvise Citation: 89223514 RSA 2012
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2015
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 10-09-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 08-06-2012
• Court: TRIBUNAL
• Department Lawyers: S S ALOM JCIT LD
• Assessee Lawyers: D S DAML E FCA LD
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

ITA NO S . 892/KOL/2012 - C - AM M/S. HINDUSTHAN PAPER CORPRN LTD 1 IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE : SHRI MAHAVIR SINGH ,JUDICIAL MEMBER, AND SHRI M. BALAGANESH , ACCOUNTANT MEMBER I.T.A NO . 892 /KOL/2012 A.Y . 200 2 - 03 DCIT, CIR - 5, KOLKATA VS. M/S. HINDUSTHAN PAPER CORPORATION LTD . PAN: AAACH9463K ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ DEPARTMENT : SHRI S.S ALOM, JCIT, LD.DR FOR THE RESPONDENT/ ASSESSEE : SHRI D.S DAML E, FCA, LD.AR DATE OF HEARING: 1 0 - 09 - 2015 DATE OF PRONOUNCEMENT: 21 - 9 - 2015 ORDER SHRI M.BAL A GANESH, AM TH IS APPEAL OF THE ASSESSEE ARISE S OUT OF THE ORDER OF LD. CIT(A), KOLKATA IN APPEAL NO. 1203 / CIT(A) - VI/WD - 6(2)/2010 - 11/KOL DATED 21 - 02 - 2012 ARISING OUT OF THE LD. AO S ASSESSMENT ORDER FRAMED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 2 8 - 03 - 2005 FOR THE ASSESSMENT YEAR 2002 - 03. 2. SHRI S. S ALOM, JCIT, LD.DR ARGUED ON BEHALF OF THE REVENUE AND SHRI D.S DAMBLE, FCA, LD.AR ARGUED ON BEHALF OF THE ASSESSEE. 3. AT THE OUTSET, IT WAS NOTICED THAT THERE WAS DELAY OF 21 DAYS IN FILING THE APPEAL BEFORE US BY THE REVENUE. MOREOVER, IT IS SEEN THAT THE GROUNDS OF APPEAL WERE SIGNED BY THE NEW AO WHEREAS THE FORM NO.36 HAS BEEN SIGNED BY THE OLD AO. IT IS OBSERVED THAT THAT THE DATE OF PASSING OF CIT(A) S ORDER IS ON 21 - 02 - 2012. THE SAID CIT(A) S ORDER WAS SERVED ON THE LD.AO ON 19 - 03 - 201 2. ACCORDINGLY, THE LAST DATE OF FILING THE APPEAL BEFORE THE ITAT BY THE REVENUE IS ON 18 - 05 - 2012. ITA NO S . 892/KOL/2012 - C - AM M/S. HINDUSTHAN PAPER CORPRN LTD 2 4. BUT THE APPEAL HAS BEEN FILED BY THE REVENUE ON 08 - 06 - 2012 WITH A DELAY OF 21 DAYS. THE REASONS STATED BY THE REVENUE FOR THE DELAY IS REPRODUCED HEREI N BELOW: - I, SHRI AJAY KUMAR KESHARI, SON OF DR. BANSROPAN PD, KESHARI, AM WORKING AS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 5, KOLKATA, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 700 069, SOLEMNLY AFFIRM THAT THE LAST DATE FOR FILING SECOND APPEAL AGAINST TH E APPEAL NO.1203/CIT(A) - VI/WD - 6(2)/10 - 11/KOL DATED 21/02/2012 IN THE CASE OF M/S. HINDUSTHAN PAPER CORPORATION LIMITED FOR THE A Y 2002 - 03 WAS ON 18/05/2012. BUT IT COULD NOT BE FILED FOR FOLLOWING REASONS: - DATE REASONS 19/05/2012 & 20/05/2012 SATURD AY & SUNDAY 21/05/2012 & 25/05/2012 PAPERS, GROUNDS OF APPEAL PREPARED 26/05/2012 & 27/05/2012 SATURDAY & SUNDAY 28/05/2012 TO 01/06/2012 NECESSARY PAPERS FOR FILLING APPEAL XEROXED 02/06/2012 & 03/06/2012 SATURDAY & SUNDAY 04/06/2012 TO 07/06/2012 PA PERS READY FOR FILING SECOND APPEAL 5. WE HAVE HEARD THE RIVAL SUBMISSIONS . IT IS OBSERVED THAT THE FORM NO.36 WAS FILED BY THE OLD AO, SHRI AJAY K UMAR KESHARI , DCIT, CIR CLE - 5, KOLKATA BY ENCLOSING PROPOSED GROUNDS OF APPEAL INSTEAD OF ACTUAL G ROUNDS OF APPEAL. LATER, THE ACTUAL GROUNDS OF APPEAL WERE SIGNED NEW AO . SHRI H. R O BINDR O , DCIT, CIR CLE - 5, KOLKATA. THIS ACTION OF THE LD.AO IS NOT APPRECIATED AND ON THIS COUNT ITSELF , THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED IN LIMINE. MOREOVER, ON GOING THROUGH THE AFFIDAVIT FILED BY THE REVENUE , W E FIND THAT NO REASONABLE CAUSE BY WAY OF COGENT REASON S HAS BEEN ADDUCED BY THE REVENUE FOR THE DELAY IN FILING THE APPEAL BEFORE US. IN THIS REGARD, THE INSTRUCTIONS ISSUED BY THE C BDT REGARDING STANDARD OPERATING PROCEDURE ON FILING OF APPEALS TO ITAT UNDER SECTION 253 AND REALTED MATTERS REQUIRES CONSIDERATION. IN THE SAID INSTRUCTION S, TIMELINE S IN FILING THE APPEAL TO THE ITAT BY THE REVENUE HAS BEEN PRESCRIBED AND THE MA XIMUM TIME AVAILABLE TO THE AO FOR PRE FERRING AN APPEAL TO ITAT IS MENTIONED AS 53 DAYS. IF T HIS IS TAKEN INTO CONSIDERATION , THEN THERE IS AN EFFECTIVE DELAY OF 2 8 DAYS IN FILING THE APPEAL BEFORE US BY THE REVENUE. THE RELEVANT CHART IS ENCLOSED HE REWITH : - ITA NO S . 892/KOL/2012 - C - AM M/S. HINDUSTHAN PAPER CORPRN LTD 3 TIMELINES FOR FILING APPEAL TO ITAT SL. NO. STAGES NO. OF DAYS TOTAL TOTAL TIME 1. RECEIPT OF CIT(A) S ORDER IN THE OFFICE OF CIT 0 DAY 0 DAY 2. SENDING THE ORDER TO AO FOR NECESSARY ACTION ALONG WITH A COPY TO RANGE HEAD 5 DAYS 5 DAYS 3 . ENTRY IN THE RELEVANT REGISTER AND SUBMISSION OF SCRUTINY REPORT IN PRESCRIBED PROFORMA BY AO TO RANGE HEAD AFTER GIVING APPEAL EFFECT. 25 DAYS 30 DAYS 4. SUBMISSION OF RECOMMENDATION BY RANGE HEAD ON SCRUTINY REPORT TO CIT ALONG WITH DRAFT GROUN DS OF APPEAL 10 DAYS 40 DAYS 5. DECISION MAKING BY THE CIT INCLUDING FINALIZATION OF GROUNDS OF APPEAL AND SENDING THE SAME TO AO 7 DAYS 47 DAYS 6. ACTUAL FILING OF APPEAL IN ITAT BY AO 6 DAYS 53 DAYS 7. INTIMATION OF DIARY/LODGING TO THE OFFICE OF CIT 2 DAYS 55 DAYS 6. IN VIEW OF THE ABOVE, WE FIND THAT THE LD. AO HAD NOT FILED ONLY THE APPEAL IN A CAVALIER MANNER BY MENTIONING GROUNDS OF APPEAL AS PROPOSED GROUNDS OF APPEAL NOT BEING S URE OF WHAT HE WANTS TO DO; GETTING THE GROUNDS OF AP PEAL SIGNED BY NEW ASSESSING O FFICER AS AGAINST THE OFFICER WHO PREFERRED THE APPEAL ; NOT FILING COGENT REASONS FOR THE DELAY IN FILING THE APPEAL AND NOT ADHERING TO THE CBDT INSTRUCTIONS FIXING THE TIMELINE S FOR PREFERRING APPEALS TO THE ITAT, W HICH ARE BINDING ON THE AO . 6.1 IN VIEW OF THESE DEFECTS AND FACTS, THE APPEAL FILED BY THE REVENUE IS DISMISSED IN LIMINE AS UNADMITTED. 7 . IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED AS UNADMITTED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 21 / 09/2015 SD/ - ( MAHAVIR SINGH, JUDICIAL MEMBER ) SD/ - ( M. BAL A GANESH, ACCOUNTANT MEMBER) DATE 21 /09/2015 ITA NO S . 892/KOL/2012 - C - AM M/S. HINDUSTHAN PAPER CORPRN LTD 4 COPY OF THE ORDER FORWARDED TO: 1. . THE APPELLANT : DCIT, CI R - 5 P - 7 CHOWRINGHEE SQ, KOL - 69. 2 THE RESPONDENT - M/S. HINDUSTHAN PAPER CORPORATION LTD 75 C PARK ST, KOL - 16. 3 4. . / THE CIT, / THE CIT(A) 5 . DR, KOLKATA BENCH 6 . GUARD FILE . TRUE COPY, BY ORDER, ASSTT REGISTRAR ** PRADIP SPS