DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. AVANTHA REALTY LTD.EARLIER KNOWN M/S JANPATH INVESTMENTS & HOLDINGS LTD, KOLKATA

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ITA 603/KOL/2012Status: DisposedITAT Kolkata04 December 2015AY 2008-20092 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal and the petition for condonation of delay. This was due to the Revenue's consistent failure to take steps to lead their arguments despite numerous adjournments.

What were the facts?

The Revenue filed an appeal with a delay of 14 days. Despite multiple adjournments granted to the Revenue to present their arguments for condonation of delay and the main appeal, they failed to do so.

What were the issues?

Whether the Revenue's appeal should be dismissed due to their failure to prosecute the appeal and the petition for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA

Before: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: Shri Sudipta Guha, JCIT, Sr.DR
For Respondent: Shri Sanjay Bhaumik, Advocate
Hearing: 05.11.2015

ORDER Per Shri S.S.Viswanethra Ravi, J.M. This appeal is filed by the Revenue having aggrieved by the order dated 23.12.2011 passed by the CIT(Appeals)-VI, Kolkata in Appeal No.175/CIT(A)-VI/Cir-6/10-11/Kol. for the assessment year 2008-09 framed under section 143(3) of I.T.Act.

2.

The Revenue presented this appeal on 13.04.2012 with delay of 14 days and the Registry has numbered the appeal on 26.04.2012 and fixed for hearing on 27.08.2012. On 13.08.2014, the ld. DR prayed for time to file a better affidavit in support of condonation of delay and the appeal is being adjourned from time to time for the same reason till 05.11.2015. On 05.11.2015, the ld. DR sought adjournment. It is observed from the record that the appellant Revenue is taking time on one pretext or the other from time to time. In spite of having given many adjournments, the appellant Revenue did not take any steps to lead their arguments in the petition for condonation of delay as well as 2 M/s. Avantha Realty Ltd. Assessment Year: 2008-09 the main appeal itself. We dismiss the appeal as well as the petition for condonation of delay.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order Pronounced in the Open Court on 4th December, 2015.

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