What did the Tribunal hold?

The Tribunal noted that the assessee failed to file a condonation petition for the delay despite multiple opportunities. Consequently, the appeal was dismissed as unadmitted.

The assessee filed an appeal against an order of the CIT(A) for AY 2010-2011. The appeal was found to be barred by limitation by 61 days.

What were the issues?

The primary issue was the delay in filing the appeal and the assessee's failure to provide a valid reason or condonation petition for the same.

Shree Ganesh Transport, Dhenkanal vs ITO | ITAT Cuttack 2017

Income Tax Appellate Tribunal, CUTTACK ‘SMC’

Before: SHRI N.S SAINI

For Appellant: Shri D.Pati, AR

For Respondent: Shri D.K.Pradhan, DR

Pronounced: 02/02

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER

ITA No. 367/CTK/2015 Assessment Year :2010-2011

Shree Ganesh Transport, Vs. ITO, Ward-2, Dhenkanal. Gundichapara, Gadasila, Dhenkanal PAN/GIR No. ABMFS 9561 K (Appellant) .. ( Respondent)

Assessee by : Shri D.Pati, AR Revenue by : Shri D.K.Pradhan, DR

Date of Hearing : 02 /02/ 2017 Date of Pronouncement : 02/02/ 2017

O R D E R This is an appeal filed by the assessee against the order of CIT(A)-1,

Bhubaneswar, dated 15.3.2015, for the assessment year 2010-2011 by

raising the following grounds of appeal:

“1.That the order passed by the Id. below forum, suffers the vice of illegality and arbitrariness.

That the order passed by the Id. below forum is illegal and arbitrary because, assessment was made exparte, without serving proper statutory notice and consequentially the appeal proceeding is invalid.

That the order passed by Id. below forum are invalid for completion of assessment and appeal, rejecting the books of accounts without following due procedure of law.

That the determination of total income at the rate of 8%, is illegal and arbitrary, as the appellant is carrying transport business.

2 ITA No. 367/CT K/ 2015 Asse ssment Year :20 10- 201 1 5. That the addition made on the ground of income from other sources is illegal and arbitrary.

That other grounds if any shall be urged at the time of hearing.”

The appeal filed by the assessee is barred by limitation of 61 days. The

Registry of the Tribunal issued a defect memo on 28.8.2015 to the assessee

pointing out that the appeal is barred by limitation by 61 days and requested the

assessee to file a condonation petition with affidavit. Since then the appeal has

been fixed on 24.10.2016, 23.11.2016, 23.12.2016 and 18.1.2017 and adjourned

at the request of ld A.R. of the assessee and till date, the assessee has not filed

the condonation petition.

In view of above facts of the case, the appeal being barred by limitation by

61 days, is dismissed as unadmitted.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 02/02/2017 in the presence of parties. Sd/- (N.S Saini) ACCOUNTANT MEMBER Cuttack; Dated 02/02/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Shree Ganesh Transport, Gundichapara, Gadasila, Dhenkanal 2. The Respondent. ITO, Ward-2, Dhenkanal. 3. The CIT(A)-1, Bhubaneswar, 4. Pr.CIT-2, Bhubaneswar. 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// BY ORDER,

SR.PRIVATE SECRETARY ITAT, Cuttack

3 ITA No. 367/CT K/ 2015 Asse ssment Year :20 10- 201 1

SHREE GANESH TRANSPORT,DHENKANAL vs. ITO, DHENKANAL

What did the Tribunal hold?

What were the facts?

What were the issues?

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