ACIT, Central Circle - XXVII, Kolkata, Kolkata V. Shri Narendra Kumar Shyamsukha, Kolkata

ITSSA 31/KOL/2012

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 0734 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-04-2015
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 04-05-2012
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM & HON BLE SHRI B.P.JAIN, AM ] I.T. (SS) A NO.31 /KOL/2012 ASSESSMENT YEAR: 2005 - 06 A.C.I.T., , VS. SHRI NARENDRA KUMAR SHYAMSUKHA CENTRAL CIRCLE - XXVII KOL KATA KOLKATA (APPELLANT) ( RESPONDENT) (PAN: AKOPS 3292 E) FOR THE APPELLANT : SHRI VARINDER MEHTA, CIT (DR) FOR THE RESPONDENT : SHRI RAVI TULSIYAN, FCA DATE OF HEARING : 09 .04. 2015. DATE OF PRONOUNCEMENT: 20.04.2015. ORDER PER SHRI B .P.JAIN , AM : THIS APPEAL OF THE REVENUE ARISES FROM THE ORDER OF LD. CIT(A) - CENTRAL - II, KOLKATA DATED 29.02 .2012 FOR ASSESSMENT YEAR 2005 - 06. 2. THE APPEAL FILED BY THE REVENUE IS LATE BY FOUR DAYS. AS REQUIRED U/S 253(3) OF THE ACT THERE IS NO PETIT ION ON RECORD FILED BY THE REVENUE FOR CONDONATION OF THE DELAY AND ACCORDINGLY THE REVENUE HAS VIOLATED THE PROVISION OF SECTION 253(3) OF THE I.T.ACT. ACCORDINGLY THE APPEAL FILED BY THE REVENUE CANNOT BE ADMITTED AND IS DISMISSED. THE REVENUE IS AT LIBE RTY TO FILE CONDONATION PETITION AS PER LAW. THUS THE APPEAL OF THE REVENUE IS DISMISSED IN VIEW OF THE ORDER HEREIN ABOVE. 3 . IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSED. ORDE R PRONOUNCED IN THE COURT ON 20.04.2015. SD/ - SD/ - [ MAHAVI R SINGH ] [ B.P.JAIN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 20.04.2015. R.G.(.P.S.) ITA NO. 31/KOL/2012 SRI NARENDRA KUMAR SHYAMSUKHA A.YR. 2005 - 06 2 COPY OF THE ORDER FORWARDED TO: 1 . SRI NARENDRA KUMAR SHYAMSUKHA, 27, N.S.ROAD, 4 TH FLOOR,. KOLKATA - 700001. 2 A.C.I.T., CENTRAL CIRCLE - XXVII, KOLKATA. 3 . CIT(A) - CENTRAL - II, KOLKATA 4. CIT - KOLKATA. 5. CIT - DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BE NCHES