WESTINGHOUSE SAXBY FARMER LIMITED,KOLKATA vs. CIT, KOLKATA-I, KOLKATA, KOLKATA

This appeal by the assessee is against the order of Commissioner of Income Tax-I, Kolkata No.CIT,Kol-I/263/WHFL/2009-10/1618-1619 u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 05.08.2009 for assessment year 2005-06.

At the time of hearing neither anybody appeared on behalf of assessee nor any adjournment application filed by assessee. Hence, we heard Ld. DR, Shri Niraj Kumar and proceeded with this case. A.Y. 2005-06 Westinghouse Saxby Farmer Ltd. v. CIT-I, Kol. Page 2 3. At the very outset, it was observed that appeal by the assessee is barred by limitation by 5 years, 2 months and 8 days. Earlier the case was fixed for hearing on 14.12.2015 but adjournment petition was filed by the assessee. The adjournment for the hearing was granted with a direction that no further adjournment will be granted in future. However, on 18.01.2016, Ld. AR further submitted adjournment on account of sudden death of close relative and expressed his inability to attend hearing. Finally, it is further adjourned today (01.03.2016) but none appeared on behalf of assessee. Besides the above, we find that no cogent reasons have been given for the condonation of delay in filing the appeal. Hence, we dismiss this appeal in limini as not maintainable. Accordingly, this is dismissed as not maintainable

In the result, assessee’s appeal is dismissed in limini. Order pronounced in the open court 01/03/2016 Sd/- sd/- (N.V.Vasudevan) (Waseem Ahmed) (Judicial Member) (Accountant Member) Kolkata, *Dkp �दनांकः- 01/03/2016 कोलकाता । आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-Westinghouse Saxby Farmer Ltd., 17, Convent Road, Kolkata-14 2. ��यथ�/Respondent-CIT-I, Kolkata 3. संबं�धत आयकर आयु�त / Concerned CIT Kolkata 4. आयकर आयु�त- अपील / CIT (A) Kolkata 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड� फाइल / Guard file. By order/आदेश से, / True Copy/