DCIT,Circle-5, Kolkata, Kolkata v. The Orissa Minerals Development Co. Ltd, Kolkata

ITA 1192/KOL/2012 | 2008-2009
Pronouncement Date: 26-07-2013

Appeal Details

RSA Number 119223514 RSA 2012
Assessee PAN AABCT8879J
Bench Kolkata
Appeal Number ITA 1192/KOL/2012
Duration Of Justice 11 month(s) 11 day(s)
Appellant DCIT,Circle-5, Kolkata, Kolkata
Respondent The Orissa Minerals Development Co. Ltd, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 26-07-2013
Appeal Filed By Department
Bench Allotted C
Tribunal Order Date 26-07-2013
Assessment Year 2008-2009
Appeal Filed On 14-08-2012
Judgment Text
C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE /AND ! ' ! ) [BEFORE SHRI PRAMOD KUMAR AM & SHRI MAHAVIR SINGH JM] # # # # / I.T.A NO. 1192/KOL/2012 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEARS: 2008-09 DEPUTY COMMISSIONER OF INCOME-TAX VS. M/S. THE OR ISSA MINERALS DEVELOPMENT CIRCLE-5 KOLKATA. CO. LTD. (PAN:AABCT8879J) ()* /APPELLANT ) (+)*/ RESPONDENT ) DATE OF HEARING : 23.07.2013 DATE OF PRONOUNCEMENT: 26.07.2013 FOR THE APPELLANT: SHRI VARINDER MEHTA (CIT) FOR THE RESPONDENT: SHRI A. K. GUPTA / ORDER PER MAHAVIR SINGH JM ( ! ' ! ! ' ! ! ' ! ! ' ! ) THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF C IT(A)-VI KOLKATA IN APPEAL NOS. 164/VI/CIR-5/10-11/KOL DATED 19.03.2012. ASSESSMENT WAS FRAMED BY ACIT CIRCLE-5 KOLKATA U/S. 17 OF THE WEALTH-TAX ACT 1957 (HEREINAFTER RE FERRED TO AS THE ACT) FOR AY 2008-09 VIDE HIS ORDER DATED 15.12.2009. 2. AT THE OUTSET IT IS NOTICED THAT THIS APPEAL BY REVENUE IS DELAYED BY 62 DAYS. WHEN THIS WAS POINTED OUT TO LD. CIT DR HE REFERRED TO REASO NS STATED IN THE AFFIDAVIT. HE PARTICULARLY REFERRED TO THE FOLLOWING PORTION OF THE AFFIDAVIT: DATE REASONS 18/06/2012 TO 30/06/2012 ASSESSMENT FILE COLLECTED 01/07/2012 TO 23/07/2012 ASR PREPARED 24/07/2012 ASR SENT 25/07/2012 TO 01/08/2012 WAITING FOR COMMUNICATION FOR FILING SECOND APPEAL 02/08/2012 APPLICATION FOR FILING SECOND APPEAL COM MUNICATED 03/08/2012 NECESSARY PAPERS XEROXED 04/08/2012 TO 05/08/2012 SATURDAY & SUNDAY 06/08/2012 TO 09/08/2012 THE DCWT WAS ON OFFICIAL T RAINING 10/08/2012 TO 12/08/2012 HOLIDAYS 13/08/2012 CONDONATION PETITION AND AFFIDAVIT PREPA RED DUE TO HUGE PENDENCY OF CASES DELAY OCCURRED IN SE NDING PAPERS FOR FILING OF SECOND APPEAL. 2 ITA NOS. 1192/K/2012 M/S. THE ORISSA MINERALS DEVELOPMENT CO. LTD. AY: 2008-09 THAT THE DELAY IS NOT DELIBERATE AND THE RESPONDENT DOES NOT GAIN IN ANY MANNER BY DELAY COMMITTED. THAT THERE WAS SUFFICIENT CAUSE FOR THE DELAY AND I T IS PRAYED THAT THE SAME MAY BE CONDONED. WHEN IT WAS POINTED OUT FROM WHOM THE AO I.E. SHRI AJAY KUMAR KESHARI DCIT CIRCLE-5 KOLKATA HAS TO OBTAIN THE ASSESSMENT FILE W.E.F 18/ 6/2012 TO 30/06/2012 AND HOW THIS MUCH TIME IS TAKEN I.E. FROM 01/07/2012 TO 23/07/2012 IN PREPARATION OF ASR HE WAS HAVING NO ANSWER. LD. CIT DR FAIRLY STATED THAT THE IMPUGNED ORDER WAS SERVED ON THE REVENUE ON 19/04/2012 AS ADMITTED IN THE MEMO OF APPEAL AND AO HAS STARTED COLLECTING FILE W.E.F. 18/06/2012 AFTER THE EXPIRY OF LIMITATION PERIOD OF 60 DAYS. HE CONCEDED THAT APART FROM THE ABOVE REASON NARRATED BY THE AO HE HAS NOTHING TO SAY. IT MEANS PRACTICALLY HE CONCEDED THAT THE DELAY IS WITHOUT ANY REASONABLE CAUSE. IN SIMI LAR CIRCUMSTANCES HONBLE SUPREME COURT IN THE CASE OF OFFICE OF THE POSTMASTER VS. LIVING MED IA INDIA LTD. IN CIVIL APPEAL NO.2474 - 2475 OF 2012 (ARISING OUT OF SLP(C) NOS. 7595-7596 OF 2011 DATED 24/02/2012 WHEREIN IT IS HELD AS UNDER: 13) IN OUR VIEW IT IS THE RIGHT TIME TO INFORM ALL THE GOVERNMENT BODIES THEIR AGENCIES AND INSTRUMENTALITIES THAT UNLESS THEY HAVE REASONA BLE AND ACCEPTABLE EXPLANATION FOR THE DELAY AND THERE WAS BONAFIDE EFFORT THERE IS NO NE ED TO ACCEPT THE USUAL EXPLANATION THAT THE FILE WAS KEPT PENDING FOR SEVERAL MONTHS/YEARS DUE TO CONSIDERABLE DEGREE OF PROCEDURAL RED-TAPE IN THE PROCESS. THE GOVERNMENT DEPARTMENTS ARE UNDER A SPECIAL OBLIGATION TO ENSURE THAT THEY PERFORM THEIR DUTIES WITH DILIGENCE AND COMMITMENT. CONDONATION OF DELAY IS AN EXCEPTION AND SHOULD NOT BE USED AS AN ANTICIPATED BENEFIT FOR GOVERNMENT DEPARTMENTS. THE LAW SHELTERS EVERYONE U NDER THE SAME LIGHT AND SHOULD NOT BE SWIRLED FOR THE BENEFIT OF A FEW. CONSIDERING TH E FACT THAT THERE WAS NO PROPER EXPLANATION OFFERED BY THE DEPARTMENT FOR THE DELAY EXCEPT MENTIONING OF VARIOUS DATES ACCORDING TO US THE DEPARTMENT HAS MISERABLY FAILE D TO GIVE ANY ACCEPTABLE AND COGENT REASONS SUFFICIENT TO CONDONE SUCH A HUGE DELAY. ACCORDINGLY THE APPEALS ARE LIABLE TO BE DISMISSE D ON THE GROUND OF DELAY. IN SUCH CIRCUMSTANCES WE REFUSE TO CONDONE THE DEL AY AND HENCE THE APPEAL IS DISMISSED AS UNADMITTED ON THE GROUND OF DELAY. 3. IN THE RESULT APPEAL OF REVENUE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26.07.2 013. SD/- SD/- ! ' ! ! ' ! ! ' ! ! ' ! (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : JULY 2013 3 ITA NOS. 1192/K/2012 M/S. THE ORISSA MINERALS DEVELOPMENT CO. LTD. AY: 2008-09 -. '$/0 '1 JD.(SR.P.S.) 2 ''3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT DCIT CIRCLE-5 KOLKATA. 2 +)* / RESPONDENT M/S. THE ORISSA MINERALS DEVELOPMENT CO. LTD. AG- 104 SOURAV ABASAN SECTOR-II SALT LAKE CITY KOLK ATA-700 091 3 . ' $ ( )/ THE CIT(A) KOLKATA 4. 5. ' $ / CIT KOLKATA 3;'< '$ / DR KOLKATA BENCHES KOLKATA +3 '/ TRUE COPY $/ BY ORDER ! 0 /ASSTT. REGISTRAR .