What did the Tribunal hold?

The tribunal did not condone the significant delay in filing the appeal. The reasons provided by the assessee were found to be untenable, and their conduct did not inspire confidence in the bona fides of the delay.

The assessee filed an appeal with a delay of 1320 days. The assessee claimed they did not receive a copy of the revenue's appeal against the same order, which prevented them from filing a cross-appeal. However, the revenue's appeal was decided by the tribunal in 2018, and the assessee had participated in that hearing.

What were the issues?

The primary issue was whether to condone the substantial delay in filing the assessee's appeal, given the explanation provided.

M/S. Maa Tara Transport Co… vs I.T.O., Ward - 2(2), Asansol | ITAT Kolkata 2020

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 29.01.2020Pronounced: 28.02.2020

ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A), Asansol dated 22.09.2014 for AY 2010-11.

At the outset, we note that there is a delay of 1320 days for filing of assessee’s appeal. It is also noted that Revenue had preferred an appeal against the very same impugned order of the ld. CIT(A) dt. 22.09.2014, which has been disposed off by the Tribunal and the assessee took part while the Revenue’s appeal was heard by this Tribunal. When asked the reasons for not filing cross appeal/C.O within the stipulated time, the assessee in person submitted that he did not receive the copy of appeal filed by the revenue against the impugned order of the Ld. CIT(A). Therefore, he could not prefer any cross objection or cross appeal. However, we note that the revenue has filed the appeal in the year 2014 against the impugned order of the ld. CIT(A) dt. 22.09.2014and that was decided by this Tribunal in the year 2018 [ITA No. 2093/Kol/2014 dated 15.06.2018] wherein we note that the assessee has duly appeared

Maa Tara Transport Co. AY 2010-11 at the time of hearing. We note that there is neither any allegation from the part of the assessee during hearing of the revenue appeal that he has not received any grounds of appeal nor that he had expressed any intention of filing any appeal/cross objection etc. And we note that this appeal has been filed in July 2018, that is after the decision of Tribunal in Revenue Appeal on 15.06.2018. So the reasons given by the assessee for condoning the delay is not tenable and so we are inclined not to condone the delay. Therefore, we are not admitting the assessee’s appeal for the delay of 1320 days and, therefore, we decline to hear the assessee’s appeal and the same is dismissed. The conduct of the assessee does not inspire any confidence to believe that the reasons for delay are bona fide in nature and there are no evidence to substantiate that assessee did not get a copy of the ground of appeal, therefore, the reasons given by the assessee fail. The Appeal of assessee is dismissed as it is not admitted.

In the result, the appeal of assessee is dismissed.

Order is pronounced in the open court on 28th February, 2020

Sd/- Sd/- (J. Sudhakar Reddy) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : February, 2020 Jd.(Sr.P.S.)

Maa Tara Transport Co. AY 2010-11

M/S. MAA TARA TRANSPORT CO.,BURNPUR vs. I.T.O., WARD - 2(2), ASANSOL, ASANSOL

What did the Tribunal hold?

What were the facts?

What were the issues?

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