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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI GEORGE MATHAN & MANISH AGARWAL
This is an appeal filed by the assessee against the order of learned Principal CIT, Sambalpur dated 29.03.2019 passed u/s 263 of the Act in Appeal No PCIT/SBP/2018/2028-19/ for the assessment year 2014-15. 2. None represented on behalf of the assesse, however, an adjournment letter is filed, which reads as follows:
On behalf of revenue, Shri Sanjay Kumar, ld. CIT DR appeared.
This appeal has been filed as early as in 9.8.2019. This appeal had been posted for hearing more than 21 times and the appeal had also been disposed of ex-parte on 12.10.2022. Vide an order in miscellaneous application No19/CTK/2023 dated 12.07.2024, the appeal had been recalled and the appeal was posted for hearing today.
The learned counsel has also signed the order sheet as having been informed the date of hearing, which date was also chosen by the counsel. Now, again the adjournment is sought, which is nothing but a challenge to the functioning of the Bench. There is absolutely no intention shown by the assesse for having the appeal disposed off.
From 2019 till date the assesse having been unable to get the details to represent its case, now seeking additional 20 days to get details from the accountant nothing but delay tactics. It is surprising as to how the details which have not been collected in the last 5 years is now being claimed to be collected in 20 days. This is an order u/s 263 and the consequential order giving effect has also been passed.
Admittedly the issue in the appeal on merits is in regard to non- deduction of TDS in respect of the transport charges paid which are more than Rs.30,000/- . No evidence has been produced before us by the assesse nor has the assesse produced such evidence before the learned principle CIT. Further, the appeal of the assesse is delayed by 24 days for which affidavit of the assesse has been filed, wherein no reason has been given: The affidavit is follows:
Assessment Year: 2014-15 8. As no reason has also been provided for the delay in filing of the appeal, the appeal of the assesse is dismissed both on the ground of delay and on account of non- production of evidences in support of its claim.
In the result appeal of the assesse is dismissed.