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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI RAJPAL YADAV, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE
PER SHRI RAJPAL YADAV, VICE PRESIDENT:
The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeal) - 3, Kolkata (hereinafter the “ld. CIT(A)”) dt. 14/03/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2012-13. 2. The assessee has raised six (6) grounds of appeal. The appeal of the assessee has been dismissed by the ld. CIT(A) on account of delay in its filing. In Ground No. 3, the assessee has challenged this issue. It has been pleaded that the ld. CIT(A) has erred in dismissing the appeal being time barred without paying any heed to the issues on merit. In response to the notice, a written submission has been filed on the letter head of Rathi Nawal & Co. Chartered Accountants. This one page submissions along with three pages of annexures is on the merits only. Assessment Year: 2012-13 Apurva Mercantiles Pvt. Ltd. 2
With the assistance of the ld. D/R, we have gone through the record carefully. A perusal of the record would reveal that the appeal of the assessee was time barred by 81 days before the ld. First Appellate Authority. The ld. First Appellate Authority has reproduced the explanation given by the assessee wherein it was contended that the director who looked after the day to day business and tax affairs of the assessee company was not well and suffering from jaundice and, therefore, the appeal could not be filed well within time. The ld. CIT(A) had observed that the assessee had not filed any supporting documents for this delay. In other words, the assessee failed to file any medical prescription or certificate. Accordingly, the ld. CIT(A) did not condone the delay.
Before us, what to talk of medical certificates, the assesse has not even placed on record copy of the application of condonation of delay filed before the ld. CIT(A). In response to the notice of hearing, power of attorney on behalf of Rathi Nawal & Co. has been filed but no other material except one page written submissions on the merits of the issue. In the absence of any satisfactory reason, we do not find any force in the contentions of the assessee. In other words, there is no justifiable reason for condoning the delay of 81 days in filing of the appeal before ld. CIT(A). Accordingly, we concur with the ld. CIT(A) and dismiss this appeal of the assessee.
In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 15th December, 2022 at Kolkata. (GIRISH AGRAWAL) VICE-PRESIDENT Kolkata, Dated 15/12/2022 *SC SrPs Assessment Year: 2012-13 Apurva Mercantiles Pvt. Ltd. 3
आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant
""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील / The CIT(A)- ( ) 5. िवभागीय "ितिनिध अिधकरण अपीलीय आयकर कोलकाता/DR,ITAT, Kolkata, , , 6. गाड" फाईल /Guard file.
आदेशानुसार/ BY ORDER,