D.C.I.T.-Circle-34, Kolkata, Kolkata V. ALS-MBL-JV, Kolkata

MA 69/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1647 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 31-12-2013
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 69/KOL/2013 IN ' ' ' ' /IN I.T.A NO. 1515/KOL/2011 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2006-07 DEPUTY COMMISSIONER OF INCOME-TAX, VS. ALS - MBL JV CIRCLE-34, KOLKATA. (PAN:AAAAA7112J) ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 21.02.2014 DATE OF PRONOUNCEMENT: 21.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI P. DAM KANUNJNA, JCIT, SR. DR ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI ANUP SINHA $2 / ORDER PER MAHAVIR SINGH, JM/ , : BY THIS MISC. APPLICATION REVENUE WANTS TO RECALL T HE ORDER PASSED IN ITA NO.1515/K/2011 DATED 17.06.2013. 2. AT THE OUTSET, REVENUE HAS CHALLENGED THE CONDON ATION OF DELAY BY THE TRIBUNAL VIDE PARA 5 OF THE MISC. APPLICATION, WHICH READS AS UND ER: 5. ON PERUSAL OF THE HONBLE ITATS ORDER, IT APPE ARS THAT THE ASSESSEE FILED AN AFFIDAVIT STATING INTER ALIA THAT ITS PREVIOUS AR C OULD NOT EXPLAIN SUITABLY THE REASONS FOR DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AN D ACCORDINGLY A NEW AR WAS APPOINTED. THE HONBLE ITAT CONSIDERED THIS SUBMISS ION OF THE ASSESSEE TO BE SUFFICIENT TO CONDONE THE DELAY. HOWEVER, AS IT TRANSPIRES FRO M THE ORDER THAT IF THE PREVIOUS AR FAILED TO EXPLAIN SUITABLY THE REASON FOR THE DELAY , THE NEW AR DID NOT FURNISH ANY REASON AT ALL. THE HONBLE ITAT SHOULD HAVE REQUIRED THE A SSESSEE TO EXPLAIN THE REASON TO VERIFY THE CORRECTNESS OF THE SUBMISSION OF THE ASS ESSEE THAT ITS PREVIOUS AR FAILED TO EXPLAIN SUITABLY THE REASON FOR THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A). MERE CHANGE OF AR SHOULD NOT HAVE BEEN CONSIDERED A GROU ND FOR CONDONATION OF DELAY THE HONBLE ITAT SHOULD HAVE VERIFIED THE CORRECTNESS O F THE AFFIDAVIT BEFORE ADMITTING IT AS EVIDENCE TO CONDONE THE DELAY. IT APPEARS THAT THE HONBLE ITAT HAS CONDONED THE DELAY WITHOUT HAVING LOOKED INTO WHETHER THE ASSESSEE ACT ED WITH REASONABLE DILIGENCE IN THE PROSECUTING OF ITS APPEAL. THE HONBLE ITAT HAS NOT CONSIDERED THE JUDGMENTS IN THE CASE OF BRIJ INDERS SINGH VS KANSHI RAM (AIR 1917-P C-156), BARODA RAYON CORPN. LTD. (GUJ). 87 STC 266, M. KRISHNA RAO D. PHALKE VS . TRIMBAK (AIR 1938 NAG. 156), BALDEO LAL ROY VS. STATE OF BIHAR (1960) 11 STC 104 (PAT.) AND M LOGANATHAN VS. CIT (MAD) 302 ITR 139 WHILE DECIDING THE QUANTUM APPEAL IN FAVOUR OF THE ASSESSEE. THE HONBLE ITAT HAS ALSO DECIDED THE APPEAL FILED AGAI NST THE ORDER OF THE LD. CIT(A) CONFIRMING THE PENALTY IN FAVOUR OF THE ASSESSEE CO MPLETELY IGNORING THE FACT THAT THE LD. CIT(A) HAD DISPOSED OF THE APPEAL ON MERITS ONLY. 2 MA NO.69/K/2013 ALS MBL-JV A. Y 2006-07 2. AFTER HEARING THE SUBMISSION WE FIND THAT REVENU E WANTS TO ADJUDICATE THE ISSUE AGAIN WHICH IS IMPERMISSIBLE IN LAW AS THE TRIBUNAL HAS N O POWER TO REVIEW OF ITS OWN ORDER. HENCE, MISC. APPLICATION FILED BY REVENUE IS DISMISSED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 21ST FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT DCIT, CIRCLE-34, KOLKATA. 2 ,-./ / RESPONDENT ALS-MBL-JV, D-1/1, GILLANDAR HOUSE, 8, N. S. ROAD, KOLKATA-700 001. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .