Shila Bhowmik, Kolkata v. ITO, Ward - 50(4), Kolkata, Kolkata

ITA 1537/KOL/2010 | 2006-2007
Pronouncement Date: 13-07-2011

Appeal Details

RSA Number 153723514 RSA 2010
Assessee PAN AIOPB0930G
Bench Kolkata
Appeal Number ITA 1537/KOL/2010
Duration Of Justice 11 month(s) 9 day(s)
Appellant Shila Bhowmik, Kolkata
Respondent ITO, Ward - 50(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 13-07-2011
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 13-07-2011
Assessment Year 2006-2007
Appeal Filed On 04-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [ . . . . . . . . . . . . . .. . ! ! ! ! ' ' ' ' ] [BEFORE HONBLE SHRI B. R. MITTAL JM & HONBLE SHRI S.V. MEHROTRA AM] #$ #$ #$ #$ / I.T.A NO. 1537/KOL/2010 %& '() %& '() %& '() %& '()/ // / ASSESSMENT YEAR : 2006-07 SHILA BHOWMIK -VS.- INCOME TAX OFFICER/WARD- 50(4) KOLKATA [PAN : AIOPB 0930 G] KOLKATA. [ + + + + /APPELLANT ] ]] ] [ ./+ ./+ ./+ ./+ / // / RESPONDENT ] ]] ] + + + + / FOR THE APPELLANT : NONE ./+ ./+ ./+ ./+ / FOR THE RESPONDENT : SHRI P. S. DUTTA 0 / ORDER . . . . . .. . ! ! ! ! ' ' ' ' PER S. V. MEHROTRA A. M. THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST THE ORDER OF THE LD. CIT(A)-XXXII KOLKATA DATED 23.11.2009. 2. AS PER OFFICE NOTE THE APPEAL IS TIME BARRED BY 143 DAYS. THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY U/S. 5 OF THE LIMITATION A CT WHEREIN IT HAS BEEN STATED THAT HER ADVOCATE WAS SERIOUSLY ILL DUE TO WHICH SHE COULD NOT HAND O VER THE APPEAL ORDER IN TIME AND ULTIMATELY FORGOTTEN AND MISPLACED THE SAME. AFTER LOCATING TH E SAME IT WAS HANDED OVER TO HER ADVOCATE AND FINALLY FILED THE APPEAL. HENCE THERE IS DE LAY IN FILING THE APPEAL IN TIME AND IS REGRETTED. 3. AFTER CONSIDERING THE REASONS AS STATED BY THE A SSESSEE WE ARE OF THE OPINION THAT ON ACCOUNT OF ILLNESS OF HER ADVOCATE THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM PREFERRING THE APPEAL WITHIN THE STIPULATED LIMITATION PERIOD. WE ACCORDINGLY CONDONE THE DELAY AND PROCEED TO DECIDE THE APPEAL ON MERITS. 4. THIS APPEAL WAS FIXED FOR HEARING EARLIER ON 19. 10.2010 05.01.2011 & 06.04.2011 BUT THE CASE WAS ADJOURNED EITHER ON ASSESSEES REQUEST OR DUE TO NON-FUNCTIONING OF THE BENCH AND FINALLY ADJOURNED TO 13.07.2011. HOWEVER ON 13.07.2011 IN SPITE OF NOTICE THROUGH REGISTERED POST A.D. ITA NO. 1537/KOL/20 10 2 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT PETITION WAS MOVED. WE THEREFORE INFER THAT THE ASSESSEE IS NOT INTERESTED TO PROSEC UTE THE APPEAL. 5. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. 0 0 0 0 '1 '1 '1 '1 2 1% 3 4 2 1% 3 4 2 1% 3 4 2 1% 3 4 5' 5' 5' 5' ORDER PRONOUNCED IN THE COURT ON 13.07. 2011. SD/- SD/- [ . . . . . . . . ] [ . . . . . .. . ! ! ! ! ' ' ' ' ] [ B. R. MITTAL ] [ S.V. MEHROTRA ] JUDICIAL MEMBER ACCOUNTANT ME MBER ( (( (5' 5' 5' 5') )) ) DATED : 13.07.2011. 0 8 .9 :9(/ COPY OF THE ORDER FORWARDED TO: 1. + /APPELLANT- SHILA BHOWMIK FLAT NO.2J BLOCK 42 K ALINDI VATIKA LAKE TOWN KOLKAT A-700 089. 2 ./+ / RESPONDENT : INCOME TAX OFFICER/WARD-50(4) KOLKA TA. 3. 0%/ THE CIT 4. 0% ()/ THE CIT(A) KOLKATA. 5. '3 .%/ DR KOLKATA BENCHES KOLKATA [/9 ./ TRUE COPY ] 0%1/ BY ORDER #A /ASSTT REGISTRAR [KKC 'BC %DA E' /SR.PS]