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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWAL
Assessment Year : 2015-16 Orissa Orissa Industrial Industrial Vs. DCIT, DCIT, Circle Circle-4(1), Infrastructure Development Infrastructure Development Bhubaneswar. Bhubaneswar. Corporation, IDCO Tower, Corporation, IDCO Tower, Janpath, Bhubaneswar. Janpath, Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATO 0246 N (Appellant) ) .. ( Respondent Respondent) Assessee by : None Revenue by : Dr.Abani Kanta Nayak, Abani Kanta Nayak, CIT DR Date of Hearing : 28/11 11/2023 Date of Pronouncement : 28/11 Date of Pronouncement : 28/11/2023 O R D E R Per Bench
This is an appeal filed by the assessee a This is an appeal filed by the assessee against the order of the ld gainst the order of the ld CIT(A), NFAC, Delhi CIT(A), NFAC, Delhi dated 25.5.2023 in Appeal No. CIT(A), Bhubaneswar CIT(A), Bhubaneswar- 2/10971/2017 2/10971/2017-18 for the assessment year 2015-16. 16..
None appeared for the assessee. However, adjournment petition None appeared for the assessee. However, adjournment petition None appeared for the assessee. However, adjournment petition dated 28.11.2023 is filed on record to adjourn the appeal to some other dated 28.11.2023 is filed on record to adjourn the appeal to some other dated 28.11.2023 is filed on record to adjourn the appeal to some other date. Dr. Abani Kanta Nayak, ld CIT DR appear Dr. Abani Kanta Nayak, ld CIT DR appeared for the revenue. ed for the revenue. As the appeal can be decided in the absence of the assessee, we appeal can be decided in the absence of the assessee, we appeal can be decided in the absence of the assessee, we reject the P a g e 1 | 4 adjournment petition and proceed to dispose of the appeal exparte qua assessee on merits.
The appeal filed by the assessee is delayed by 29 days. The assessee has filed condonation application as follows:
“1. The petitioner has received the appeal order and for the Assessment Year-2015-16 on dated 30.05.2023. Being aggrieved by the 1st appeal order passed by the learned D.C.I.T. Circle-4(1), Bhubaneswar, he ought to have filed the appeal on or before 30.07.2023. However the petitioner assessee couldn't do so for the following reason.
2. That due to the official procedure and departmental work schedule, the power for signature the documents was given on 25.08.2023 and due to intervening holidays the documents handed over for filing of appeal is made on 28.08.2023. Hence the limitation of time for filing of appeal was expired.
3. That the delay is not intentional and due to bona fide reasons, the delay in filing of this appeal for 29 days may please be condoned and the appeal please be allowed. P R A Y ER Therefore I would request before your honour kindly to condone the delay and allow the appeal on merits, and for which act of your kindness the petitioner as in duty bound shall ever pray.”
The condonation application is signed by the Advocate for the appellant. A petition for condonation of delay is to be filed by the applicant. In the present case, the applicant is the assessee. The applicant is not the Advocate. A perusal of the Vakalatnama in the present appeal also reads as follows:
“VAKALATNAMA
P a g e 2 | 4 BEFORE THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK-BENCH, CUTTACK, ODISHA ITANo: /CTK/2023 Between Odisha Industrial Infrastructure Development Corporation : APPELLANT VS. The Commissioner of Income Tax (A), :RESPONDENT Bhubaneswar Know all men by these presents that by this Vakalatnama I/We Bhupendra Singh Poonia, IAS, Managing Director, IDCO, BBSR, Assessee/Appellant/Petitioner/Respondent/Opp.Party/Complainant/ Plaintiff / Defendant in the aforesaid writ application/revision/appeal case/ Suit do hereby appoint and retain Mr A.K.Mohapatra, Mr B.P.Rout and Advocate(s) Advocate(s), to appear for me/us in the above case and to conduct and prosecute (or defend) the same and all proceeding that may be taken in respect of any application connected with the same or any documents or receipt of any money that may be payable to me/us in the said case and also in applications for review, appeals under Orissa High Court order and in applications for leave to appeal to Supreme Court. I/We authorize my/our Advocates(s) to admit any compromise lawfully entered in the said case. Dated the 25th Day of August , 2023 SIGNATURE OF EXECUTANT (S) Received from the executants) Satisfied and accepted as I hold Sd/- (Bhupendra Singh Poonia) MD,IDCO no brief for the other side. Signature of the executants(S) Sd/- Advocate Accepted as above”
Vakalatanama also does not empower the advocate to file any application much less sign any application on behalf of the assessee. This P a g e 3 | 4 being so, as the valid condonation petition is not available, the appeal of the assessee stands unadmitted and consequently same is dismissed.
In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 28/11/2023.
Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28/11/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Orissa Industrial Infrastructure Development Corporation, IDCO Tower, Janpath, Bhubaneswar 2. The Respondent: DCIT, Circle-4(1), Bhubaneswar 3. The CIT(A)-NFAC, Delhi, 4. The CIT(A), 4. DR, ITAT, Cuttack 5. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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