What did the Tribunal hold?

The Tribunal noted that the assessee's affidavit did not provide specific reasons for the delay. Consequently, the appeal was dismissed in limine due to the significant delay.

The assessee's appeal was filed with a delay of 67 days. The assessee provided an affidavit for condoning the delay, stating it was due to unavoidable circumstances beyond their control. However, no specific reasons were given for the delay.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned based on the general statement of unavoidable circumstances provided by the assessee.

Orissa Engineers (P) Limited… vs PCIT | ITAT Cuttack 2022

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Respondent: Shri S.K.Mohapatra

Pronounced: 5/5

O R D E R Per Bench This is an appeal filed by the assessee a This is an appeal filed by the assessee against the order of the Pr. gainst the order of the Pr. CIT, Sambalpur dated 29.3.2019 for the assessment year 2013 CIT, Sambalpur dated 29.3.2019 for the assessment year 2013 CIT, Sambalpur dated 29.3.2019 for the assessment year 2013-14.

The appeal filed by the assessee The appeal filed by the assessee is delayed by 67 days. The is delayed by 67 days. The appeal has been filed by the assessee on 26.8.2019. ed by the assessee on 26.8.2019. The appeal has been posted The appeal has been posted on multiple occasion on multiple occasions being 27.1.2020, 26.2.2020, 5.6.2020, 1.7.2020, 30.7.2020, 18.8.2020, 30.7.2020, 18.8.2020, 14.9.2020, 12.10.2020, 6.1 4.9.2020, 12.10.2020, 6.11.2020, 11.12.2020, 22.2.21, 2.3.2021, 29.12.2021 and 6.4.2022 and again today 2.3.2021, 29.12.2021 and 6.4.2022 and again today 2.3.2021, 29.12.2021 and 6.4.2022 and again today i.e. on 5.5.2022, when the case was called for hearing, 5.5.2022, when the case was called for hearing, none presented on behalf none presented on behalf of assessee.

Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue. Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue. Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue.

The assessee has filed an affidavit for The assessee has filed an affidavit for condoning the delay, wherein, condoning the delay, wherein, it is mentioned as follows: it is mentioned as follows: “That the appeal filed by the appellant before the Hon’ble ITAT, That the appeal filed by the appellant before the Hon’ble ITAT, That the appeal filed by the appellant before the Hon’ble ITAT, Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur Cuttack Bench, Cuttack is against the order of Pr. CIT, Sambalpur was disposed of vide order in Memo No. PCIT/SBP/263/32/2018 was disposed of vide order in Memo No. PCIT/SBP/263/32/2018 was disposed of vide order in Memo No. PCIT/SBP/263/32/2018- 19/541 19/5417-19 by order dated 29.3.2019 received on 4.4.2019 and 19 by order dated 29.3.2019 received on 4.4.2019 and P a g e 1 | 2 the appeal should have been filed on or before 3rd June,2019 but unfortunately the same has been filed with a delay of 65 days which is neither intentional nor deliberate but due to unfortunate and unavoidable circumstances beyond control of the appellant and the delay may kindly be condoned as the appellant either acted deliberately or defiance of law or was guilty of conduct contumacious or dishonest or acted in consiious disregard of its obligation.”

In the affidavit, the assessee has stated the delay of 65 days in filing the appeal which is neither intentional nor deliberate but due to unfortunate and unavoidable circumstances beyond the control of the appellant and requested to condone the delay. Thus, no reason has been given for condoning the delay in filing the appeal. Consequently, the appeal filed by the assessee is dismissed in limine being for delay of 67 days. 6. In the result, appeal of the assessee is dismissed.

Order dictated and pronounced in the open court on 5/5/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 5 /05/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Orissa Engineers Pvt Ltd., C-14, Industrial Estate, Rourkela 2. The Respondent. Pr. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//

ORISSA ENGINEERS (P) LIMITED,ROURKELA vs. PR.CIT,SAMBALPUR, SAMBALPUR

What did the Tribunal hold?

What were the facts?

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