SINHAL CORPORATION PVT. LTD.,KOLKATA V. ITO, WARD 9(4), , KOLKATA

ITA 546/KOL/2025

AI Insights

The case involves Sinhal Corporation Private Ltd, which appealed against the order of the Commissioner of Income Tax (Appeals)-15, Kolkata, concerning the Assessment Year 2014-15. The primary issue in the appeal was the condonation of a significant delay in filing the appeal, which was time-barred by 2151 days. The assessee attributed the delay to miscommunication and document transfer issues with their then-authorized representative. However, the tribunal found these reasons insufficient to justify such a long delay, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668975 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Other Referred Cases: Pathapati Subba Reddy (Died) By LRs.&Ors. vs. Special Leave Petition (Civil) No.31248 of 2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRISUSANTASAHA
• Assessee Lawyers: GAUTAM GHOSH
• Keywords: Condonation of delay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT ITA No.546/KOL/2025 (िनधा\u0005रणवष\u0005 िनधा\u0005रणवष\u0005 िनधा\u0005रणवष\u0005 िनधा\u0005रणवष\u0005 /Assessment Year : 2014-2015) Sinhal Corporation Private Ltd 154/1, Block-A, Lake Town 1st Floor, Kolkata (WB) Vs ITO, Ward-9(4), Kolkata PAN No. :AAJCS 1866 J (अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f /Appellant) .. (\u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f / Respondent) िनधा\u0005\u0013रतीक\u0016ओरसे िनधा\u0005\u0013रतीक\u0016ओरसे िनधा\u0005\u0013रतीक\u0016ओरसे िनधा\u0005\u0013रतीक\u0016ओरसे /Assessee by : Shri Gautam Ghosh, AR राज\u001bवक\u0016ओरसे राज\u001bवक\u0016ओरसे राज\u001bवक\u0016ओरसे राज\u001bवक\u0016ओरसे /Revenue by : ShriSusantaSaha, Sr.DR सुनवाईक\bतारीख/ Date of Hearing : 22/05/2025 घोषणाक\bतारीख/Date of Pronouncement : 25/06/2025 आदेश आदेश आदेश आदेश / O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 27.12.2018 passed for Assessment Year 2014-15. Heard on the question of condonation of delay. 2. At the outset, on perusal of the appeal record, I find that the appeal of the assessee is time barred by 2151 days. In this regard, the assessee has filed an affidavit stating the reason that the delay was occurred due to transferring of document from the then authorized representative. The contents of the affidavit read as under :- ITANo.546/KOL/2025 2 ITANo.546/KOL/2025 3 3. A bare perusal of the affidavit filed by the assessee for condonation of delay shows that the assessee is not bothered about the huge delay and simply saying that “due to miscommunication and for transferring of documents from the then authorized representative the appeal could be filed within due date”.Thus, considering the reasons given by the assessee itself shows the gross negligence of the assessee and there is no sufficient cause to condone the huge delay of 2151 days. The cause ITANo.546/KOL/2025 4 for delay borne by the affidavit cannot be accepted on such fancy ground. For such a huge delay, there must be sufficient cause for consideration. In view of the above, and respectfully following the judgment of the Hon’ble Supreme Court in the case of PathapatiSubba Reddy (Died) By LRs.&Ors. Rendered in Special Leave Petition (Civil) No.31248 of 2018, dated 08.04.2024, I dismiss the appeal of the assessee on the ground of delay itself in absence of any positive evidence or sufficient cause for condonation of delay. Accordingly, I am of the opinion that the ld.CIT(A) has rightly dismissed the appeal and I uphold the same. The ground raised by the assessee is dismissed and in consequence thereof the appeal filed by the assessee is devoid of any merit and the same is dismissed. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 25/06/2025. Sd/- (DUVVURU RL REDDY) उपा\u0004य\u0006 / VICE PRESIDENT \u0001\u0001\u0001\u0001\u0001\u0001\u0001Kolkata; \u0001दनांक Dated 25/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेशक\u0006\u0007ितिलिपअ ेिषत आदेशक\u0006\u0007ितिलिपअ ेिषत आदेशक\u0006\u0007ितिलिपअ ेिषत आदेशक\u0006\u0007ितिलिपअ ेिषत/Copy of the Order forwarded to : आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, (Assistant Registrar) Income Tax AppellateTribunal, Kolkata 1. अपीलाथ\u0007/ The Appellant- 2. \b यथ\u0007/ The Respondent- 3. आयकरआयु\u000f(अपील) / The CIT(A), 4. आयकरआयु\u000f/ CIT 5. िवभागीय\bितिनिध, आयकरअपीलीयअिधकरण,\u0001\u0001\u0001\u0001\u0001\u0001\u0001 / DR, ITAT, Kolkata 6. गाड\u0018फाईल / Guard file. स यािपत\bित //True Copy// "