SINHAL CORPORATION PVT. LTD.,,KOLKATA vs. ITO, WARD 9(4), , KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
Sinhal Corporation Private Ltd
154/1, Block-A, Lake Town
1st Floor, Kolkata (WB)
Vs
ITO, Ward-9(4), Kolkata
PAN No. :AAJCS 1866 J
(अपीलाथ
अपीलाथ
अपीलाथ
अपीलाथ /Appellant)
..
(यथ
यथ
यथ
यथ / Respondent)
िनधारतीकओरसे
िनधारतीकओरसे
िनधारतीकओरसे
िनधारतीकओरसे /Assessee by :
Shri Gautam Ghosh, AR
राजवकओरसे
राजवकओरसे
राजवकओरसे
राजवकओरसे /Revenue by : ShriSusantaSaha, Sr.DR
सुनवाईकतारीख/ Date of Hearing
:
22/05/2025
घोषणाकतारीख/Date of Pronouncement
:
25/06/2025
आदेश
आदेश
आदेश
आदेश / O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated
27.12.2018 passed for Assessment Year 2014-15. Heard on the question of condonation of delay.
At the outset, on perusal of the appeal record, I find that the appeal of the assessee is time barred by 2151 days. In this regard, the assessee has filed an affidavit stating the reason that the delay was occurred due to transferring of document from the then authorized representative. The contents of the affidavit read as under :-
ITANo.546/KOL/2025
ITANo.546/KOL/2025
A bare perusal of the affidavit filed by the assessee for condonation of delay shows that the assessee is not bothered about the huge delay and simply saying that “due to miscommunication and for transferring of documents from the then authorized representative the appeal could be filed within due date”.Thus, considering the reasons given by the assessee itself shows the gross negligence of the assessee and there is no sufficient cause to condone the huge delay of 2151 days. The cause
ITANo.546/KOL/2025
4
for delay borne by the affidavit cannot be accepted on such fancy ground.
For such a huge delay, there must be sufficient cause for consideration. In view of the above, and respectfully following the judgment of the Hon’ble
Supreme Court in the case of PathapatiSubba Reddy (Died) By LRs.&Ors. Rendered in Special Leave Petition (Civil) No.31248 of 2018, dated 08.04.2024, I dismiss the appeal of the assessee on the ground of delay itself in absence of any positive evidence or sufficient cause for condonation of delay. Accordingly, I am of the opinion that the ld.CIT(A) has rightly dismissed the appeal and I uphold the same. The ground raised by the assessee is dismissed and in consequence thereof the appeal filed by the assessee is devoid of any merit and the same is dismissed.
4. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 25/06/2025. (DUVVURU RL REDDY)
उपाय / VICE PRESIDENT
Kolkata; दनांक Dated 25/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेशकितिलिपअ ेिषत
आदेशकितिलिपअ ेिषत
आदेशकितिलिपअ ेिषत
आदेशकितिलिपअ ेिषत/Copy of the Order forwarded to :
आदेशानुसार
आदेशानुसार
आदेशानुसार
आदेशानुसार/ BY ORDER,
(