Emerald Mineral Exim Pvt. Ltd., Cuttack vs Principal CIT, Cuttack

Last updated: 17 December 2020

Court :
ITAT Cuttack Bench

Brief :
This is an appeal filed by the assessee against the order u/s.263 ofthe Act of the Pr. CIT, Cuttack dated 30.3.2018 for the assessment year 2013-14.

Citation :
ITA No.265/CTK/2018

IN THE INCOME TAX APPELLATE TRIBUNAL,
CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No.265/CTK/2018
Assessment Year : 2013-14

Emerald Minerals Exim (P) Ltd.,
At:Mastana Road, Buxi Bazar,
Cuttack
(Appellant) ..

Vs.

Pr. CIT, Cuttack
PAN/GIR No.AABCE 3472 A
( Respondent)

Assessee by : Shri K.K.Bal, AR
Revenue by : Shri M.K.Gautam, CIT, DR

Date of Hearing : 21/10/ 2020
Date of Pronouncement : 10/12/2020

O R D E R

Per C.M.Garg,JM

This is an appeal filed by the assessee against the order u/s.263 ofthe Act of the Pr. CIT, Cuttack dated 30.3.2018 for the assessment year 2013-14.

2. The appeal is time barred by 6 days. After considering the submission of the assessee and the condonation petition, we are satisfiedthat the assessee was prevented by sufficient cause for filing the appealbelatedly by 6 days. Hon’ble Allahabad High Court in the case of Ganga Sahai Ram Swarup and another vs. ITAT, 271 ITR 512 (All) held that thedelay of short period should be condoned because the assessee was notgoing to gain anything out of it. In view of above, we condone the delay of 6 days and admit the appeal for adjudication.

3. The assessee has raised the following grounds:

To know more in details find the attachment file