AACHMAN VANIJYA PVT. LTD.,KOLKATA vs. ITO, WARD - 11(2), KOLKATA, KOLKATA

This appeal filed by the assessee is against the order of Ld. CIT(A)-4, Kolkata vide dated 27.10.2016 passed against the assessment order by ITO, Ward- 11(2), Kolkata u/s. 147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 21.03.2016.

Non appeared on behalf of the assessee and Shri G. Hukugha Sema, CIT appeared on behalf of the revenue.

At the outset, we note that there is a delay of 410 days involved in the instant appeal before the Tribunal. Order of Ld. CIT(A) is dated 27.10.2016 which is claimed to have been received as noted in Form 36 on 22.11.2016. The present appeal has been filed on 07.03.2018. In the petition for condonation of delay which has been furnished by way of an affidavit of Mr. Kashi Prasad Chetia, director of the assessee company vide affidavit dated 07.03.2018, the explanation provided for the delay states that owing to multiple orders received by the assessee and the appeals to be filed thereon during the same time period, it escaped from the attention of the assessee and the authorised representative to file the present appeal on time.

From the perusal of this explanation as contained in the affidavit in para 3, we note that the multiple orders referred to are for different assessment years i.e. AY 2011-12 and 2014-15 and are not in any way relevant to cause any kind of impediment in filing the present appeal against the impugned order within the prescribed limitation. Since assessee is a company, it must be having all the required resources to take care of such requirement arising in the course of its business set up. It is worth noting the fact that when it is referring to multiple orders for other assessment years for seeking condonation of delay for this year, it is understood that assessee is aware of the income tax proceedings and the limitation prescribed therein for taking appropriate actions. We are not convinced with the explanation given by the assessee for the delay of 410 days which is beyond a year, more particularly when no one is appearing before the Tribunal to explain