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15.05.2019
Heard learned counsel for the appellant and Mr. R.S. Chimanka along with A. Kedia, learned counsels for the Income Tax Department.
By way of this appeal, the appellant has challenged the order dated 12.09.2008 passed by the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter referred to as “the Tribunal”) in I.T.A. No.58/CTK/2006 dismissing the appeal on the ground of limitation.
For ready reference, relevant portion of the impugned order of the Tribunal is reproduced hereunder:
“xxx From the above it could be seen that from 10.12.2004 till 09.12.2005 the appellant did not take any step to file the appeal for the reason that the clerk in- charge did not point out the need to file an appeal. No reason is given as to why the Directors of the Company were not diligent enough to peruse the impugned appellate order of the first appellate authority and decide as to whether further appeal was required to be filed or not. It has also not been shown as to why even after 9.12.2005 the appellant took almost further two months for filing the impugned appeal. The fact of the present case shows that the assessee was not diligent and did not took reasonable care to file the appeal in time. Thus, we hold that there was no reasonable and sufficient cause for filing the appeal belatedly. The delay in filing the appeal by 364 days is therefore not condoned. Thus, the appeal of the assessee is dismissed as un-admitted. xxx”
We have gone through the impugned order. Considering the facts and submissions made, we are in complete agreement with the view taken by the Tribunal vide the impugned order and as such, no case is made out to interfere with the impugned order. Accordingly, this appeal being devoid of merits deserves to be dismissed and, is, accordingly dismissed.
Misc. Cases/I.As. connected to this appeal, if any, are dismissed accordingly.
SKG/SKJ
I.T.A No.18 of 2009 .……..........………… ( K.S. Jhaveri ) Chief Justice
……………….…….. ( K.R. Mohapatra ) Judge