SHRI NARMADESHWAR PANDEY,KOLKATA vs. INCOME TAX OFFICER -WARD 27(2), KOLKATA, KOLKATA

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ITA 2851/KOL/2013Status: DisposedITAT Kolkata13 October 2017AY 2004-20052 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 assessee's appeal, upholding the order of the CIT(A). The assessee failed to demonstrate sufficient cause for the delay in filing the appeal.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 1035 days. The assessee claimed ignorance of law and fear as reasons for the delay, and also blamed an authorized representative for not filing the appeal on time.

What were the issues?

Whether there was a reasonable cause for the significant delay in filing the appeal before the first appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘C’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri S.S.Viswanethra Ravi, JM ]

ORDER PER J.SUDHAKAR REDDY, AM:

This is an appeal by the assessee directed against the order of the Commissioner of Income Tax-XIV, Kolkata for the Assessment Year 2004-05. After hearing the rival contentions we find that the ld. CIT(A) has dismissed this appeal as he did not find any reasonable cause that prevented the assessee to file the appeal in time. The delay in filing the appeal is 1035 days.

2.

Para-2 of the ld. CIT(A) states as follows :- “2. It is seen that the notice of demand was served on the appellant on 28.09.2006. However the appeal was filed on 10.08.2009. thus the appeal was filed late by 1035 days. The appellant has stated in his petition dated 20.11.2013 that "The appellant was under the impression that since he has been assessed u/s. 143(3) read with Section 147; he was not eligible to file appeal before the Hon’ble Commissioner of Income Tax (Appeals) out of ignorance of law and fear. However, on persuasion from colleagues he gave the papers to one Mrs. T. K. Mitra for filing of appeal before first appellate authority. But said Mr. Mitra did not file appeal 09.08.2009. After lot of persuasion with said authorized representative, finally appeal was filed on 10.08.2009 resulting on a delay of 1035 days ...”

3.

Before us the assessee could not demonstrate with evidence that he was Sri Narmadeshwar pandey A.Y.2004-05 2 prevented from sufficient cause for filing the appeal in time before the Fist Appellate Authority. Hence we dismiss the appeal of the assessee by upholding the order of the first appellate authority.

4.

In the result the appeal by the assessee is dismissed.

Order pronounced in the Court on 13.10.2017.

Sd/- Sd/- [S.S.Viswanethra Ravi] [ J.Sudhakar Reddy ] Judicial Member Accountant Member Dated : 13.10.2017. [RG PS] Copy of the order forwarded to: 1.Sri Narmadeshwar Pandey, Flat No.B, 29/3, Swaranika Co-op. Housing Society Biren Roy Road (W), Sakuntala Park, Kolkata-700061. 2. I.T.O., Ward-27(2), Kolkata. 3. C.I.T.(A)- XIV, Kolkata 4. C.I.T-IX, Kolkata 5. CIT(DR), Kolkata Benches, Kolkata. True Copy By order,

Senior Private Secretary Head of Office/D.D.O, ITAT Kolkata Benches

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