BARSOPURTI EXIM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

PER DR. MANISH BORAD, ACCOUNTANT MEMBER:

The instant appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) - 10, [hereinafter the “ld. CIT(A)”] dt. 31/10/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2014-15. 2. When the case was called for hearing, none appeared on behalf of the assessee. No application for adjournment has been filed. On perusal of note by Registry, we find that there is a delay of 6 (six) days in filing of the instant appeal. There is no petition for condonation of delay. We observe, that on the all the earlier occasions of hearing, the assessee either has not appeared or has been seeking adjournments. It appears that the assessee has merely filed this appeal and is not interested in prosecuting the same. At this point, we are well aware that the law Assessment Year: 2014-15 Barsopurti Exim Pvt. Ltd. 2 empowers us to condone a delay which has occurred on account of a bona-fide mistake if a petition/prayer/application for condonation to that effect providing satisfactory explanation for the delay, is placed on record for the consideration of the Bench. Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji (1987) 1987 taxmann.com 1072 (SC), has observed that it is for the assessee to explain each and every day of delay in filing of appeal. Before us in the present case, no such petition/prayer/application for condonation of delay is filed much less a sufficient and satisfactory explanation to prove that there is a reasonable cause for the said delay. Therefore, under the given facts and circumstances of the case, we find no alternative but to dismiss this appeal of the assessee in-limine for being time barred.

आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

आदेशानुसार/ BY ORDER,