ROURKELA DEVELOPMENT AUTHORITY,ROURKELA vs. PRINCIPAL CIT, SAMBALPUR

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ITA 118/CTK/2021Status: DisposedITAT Cuttack13 October 2023AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal rejected the assessee's condonation petition for the delay as it lacked a supporting affidavit and a proper explanation. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the Pr. CIT, Sambalpur for the assessment year 2015-16. The appeal was filed 479 days beyond the due date.

What were the issues?

Whether the delay in filing the appeal can be condoned without a supporting affidavit and proper explanation for the delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: RAJESH KUMAR

For Respondent: Shri Abani Kanta Nayak, ld, Shri Abani Kanta Nayak, ld CIT DR
Hearing: 13/10Pronounced: 13/10

This is an appeal filed by the assessee ag This is an appeal filed by the assessee against the order of the ld Pr. ainst the order of the ld Pr. CIT, Sambalpur, CIT, Sambalpur, dated 21.4.2020 in Appeal No.ITBA/COM/F/17/2020 ITBA/COM/F/17/2020- 21/1026961919(1) 21/1026961919(1) for the assessment year 2015-16.

2.

None appeared on behalf of the assessee. Shri Abani Kanta Nayak, None appeared on behalf of the assessee. Shri Abani Kanta Nayak, None appeared on behalf of the assessee. Shri Abani Kanta Nayak, ld CIT DR appeared for the revenue. ld CIT DR appeared for the revenue.

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3.

The appeal is time barred by 479 days. The assessee has filed condonation petition dated 30.10.2021 stating the reasons that due to covid 19, the appeal could not be filed within the due date without supporting affidavit.

4.

We have heard ld CIT DR and perused the case. We observe that an appeal has to be filed within the stipulated period, prescribed under the law. Belated appeal can only be condoned, when sufficient reason is shown before the court for the delay with an affidavit. The assessee who seeks condonation of delay therefore must explain the delay. In this appeal, the assessee has only filed condonation petition without supporting affidavit and there is no proper explanation for delay in filing the appeal. Therefore, we reject the application of condonation for delay and dismiss the appeal treating the same as infructous.

5.

In the result, appeal filed by the assessee stands dismissed.

Order dictated and pronounced in the open court on 13/10/2023.

SD/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 13/10/2023 B.K.Parida, SPS (OS)

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