JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

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ITA 724/JPR/2019Status: DisposedITAT Jaipur31 August 2021AY 2014-153 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 dismissed the appeal in limine as it was barred by limitation due to the unexplained delay in filing. The assessee was given liberty to seek recall of the order with proper explanation.

What were the facts?

The assessee filed an appeal against the penalty levied under Section 271B for AY 2014-15. The appeal was filed with a delay of 41 days. The assessee did not appear for the hearing and provided no explanation for the delay.

What were the issues?

Whether an appeal filed beyond the prescribed limitation period, without any valid explanation for the delay, is maintainable.

Which sections of the Income-tax Act were involved?

Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 724/JP/2019

Hearing: 17/08/2021Pronounced: 31/08/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 724/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Jaipur Mineral Development Syndicate The DCIT, Vs. Pvt. Ltd., Circle-2, Golcha Trade Centre, M.I. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 0074 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 17/08/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 31/08/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-I, Jaipur dated 08.02.2019 challenging the sustenance of levy of penalty U/s 271B of the IT Act pertaining to assessment year 2014-15.

2.

Hearing was conducted through Video conferencing due to Covid- 19 pandemic prevailing in the Country. None has appeared on behalf of the assessee. Given that the appeal has been filed way back in May, 2019 and has been adjourned on number of occasions, it was decided not to adjourn the matter any further as the sufficient opportunities 2 Jaipur Mineral Development Syndicate Pvt. Ltd vs. DCIT have been provided to the assessee and it seems that the assessee is not interested in pursuing its present appeal.

3.

At the outset, it is noted that the delay in filing the present appeal by 41 days. There is nothing on record in terms of explanation furnished by the assessee as to the reasons which has resulted in such a delay in filing the present appeal. Therefore, in absence of any explanation on record explaining the reasons for the delay in filing the present appeal by 41 days, the appeal is dismissed in limine as barred by limitation.

4.

At the same time, the assessee is at liberty if so advised to come forward with the requisite explanation and to file an affidavit explaining the reasons for delay in filing the present appeal and seeking recall of the present order which will be considered by the Bench as per law.

In the result, the appeal of the assessee is dismissed in light of aforesaid directions.

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