ITO, WD-44(2), KOLKATA, Kolkata v. Epkan Associates, Kolkata

ITA 1121/KOL/2015 | 2010-2011
Pronouncement Date: 29-11-2017 | Result: Dismissed

Appeal Details

RSA Number 112123514 RSA 2015
Assessee PAN AABFE8374Q
Bench Kolkata
Appeal Number ITA 1121/KOL/2015
Duration Of Justice 2 year(s) 3 month(s) 3 day(s)
Appellant ITO, WD-44(2), KOLKATA, Kolkata
Respondent Epkan Associates, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 29-11-2017
Last Hearing Date 12-09-2017
First Hearing Date 12-09-2017
Assessment Year 2010-2011
Appeal Filed On 25-08-2015
Judgment Text
1 ITA NO.1121/KOL/2015 EPKAN ASSOCIATES. AY 2010-11 D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . /AND . . ) [BEFORE SHRI J. SUDHAKAR REDDY AM & SHRI A. T. VA RKEY JM] I.T.A. NO. 1121/KOL/2015 ASSESSMENT YEAR: 2010-11 INCOME-TAX OFFICER WD-44(2) KOLKATA VS. EPKAN ASS OCIATES (PAN: AABFE8374Q) APPELLANT RESPONDENT DATE OF HEARING 25.09.2017 DATE OF PRONOUNCEMENT 29.11.2017 FOR THE APPELLANT SHRI ARINDAM BHATTACHARJEE ADDL. CIT FOR THE RESPONDENT SHRI A. K. TIBREWAL FCA ORDER PER SHRI A.T.VARKEY JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-XII KOLKATA DATED 28.10.2014 FOR AY 2010-11. 2. AT THE OUTSET ITSELF IT WAS BROUGHT TO OUR KNOWL EDGE BY THE LD. AR THAT THERE IS A CONSIDERABLE DELAY IN FILING OF APPEAL AND THE AO H AS FILED FORM NO. 36 WHICH IS THE FORM FOR APPEAL TO THE APPELLATE TRIBUNAL UNDER RULE 47( 1) WHICH IS MISLEADING AND ACCORDING TO LD. AR MISREPRESENTATION HAS BEEN DELIBERATELY MADE IN THE FORM SO FOR THIS REASON ALONE THE APPEAL NEEDS TO BE DISMISSED AND THE SAME HAS BEEN COMMITTED BY THE AO. FOR THAT HE DREW OUR ATTENTION TO FORM NO. 36 AND TO CO LUMN NO. 9 WHICH STATES DATE OF COMMUNICATION OF THE ORDER APPEALED AGAINST AND WE NOTE THAT IT HAS BEEN STATED TO BE 06.08.2015 . THE LD. AR DREW OUR ATTENTION TO THE ORDER PASS ED U/S. 251 READ WITH 143(3) OF THE INCOME-TAX ACT 1961 WHICH IS THE ORDER GIV ING EFFECT TO THE ORDER OF THE IMPUGNED LD. CIT(A) WHICH IS DATED 28.07.2015 WHEREIN IT HAS BEEN CLEARLY MENTIONED BY THE AO THAT THE ORDER OF THE LD. CIT(A)-XII IS DATED 28.10 .2014. WE NOTE THAT THE EFFECT OF LD. CIT(A)S ORDER HAS BEEN GIVEN BY THE VERY SAME AO O N 28.07.2015 I.E. AFTER NINE MONTHS THE IMPUGNED ORDER WAS PASSED AND HE HAS FILED FORM NO. 36 STATING THAT THE LD. CIT(A)S 2 ITA NO.1121/KOL/2015 EPKAN ASSOCIATES. AY 2010-11 ORDER WAS COMMUNICATED TO HIM ON 06.08.2015 WHICH I S PER-SE MISLEADING AND ERRONEOUS ON THE FACE OF THE RECORD. SO WE NOTE THAT THERE IS CONSIDERABLE DELAY IN FILING OF THE APPEAL BY THE REVENUE AND DELAY CONDONATION PETITION HAS NOT BEEN FILED. FROM THE FACTS NARRATED ABOVE WE NOTE THAT THE AO IN ORDER TO COVER HIS OM ISSION TO FILE APPEAL IN TIME HAS MISREPRESENTED IN THE FORM 36 THAT HE GOT THE IMPUG NED ORDER OF LD. CIT(A) ON 06.08.2015 WHEREAS THE VERY SAME AO IN THE ORDER GIVING EFFECT TO THE ORDER OF LD. CIT(A) HAS GIVEN THE DATE AS 28.10.2014 AND THE AO PASSED THE ORDER ON 28.07.2015 AND THEREAFTER HE FILED THE INSTANT APPEAL. SO THERE WAS A CLEAR DELAY OF MORE THAN 9 MONTHS AND THE AO OUGHT TO HAVE COME CLEAN ON THIS AND SHOULD NOT HAVE MISREPR ESENTED BEFORE THE TRIBUNAL. ON THIS LIMITED ISSUE WE ARE NOT ADMITTING THE APPEAL OF R EVENUE AND THEREFORE WE DISMISS THE SAME AS UN-ADMITTED. 3. IN THE RESULT APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH N OVEMBER 2017 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED : 29TH NOVEMBER 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ITO WD-44(2) KOLKATA. 2 RESPONDENT EPKAN ASSOCIATES 10/2A CANAL CIRCULA R ROAD KOLKATA- 700067. 3 . THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR KOLKATA BENCHES KOLKATA / TRUE COPY BY ORDER SR. PVT. SECRETARY