ITAT No. 416 of 2016 GA No. 3413 of 2016 GA No. 1159 of 2018 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Uttam Jain Versus Assistant Commissioner of Income Tax, Ward No. 31(2) Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 22nd July 2019 Appearance: Mr. J. P. Khaitan, Sr. Advocate Mrs. Swapna Das, Advocate, Mr. Pratyush Jhunjhunwala, Advocate Mr. Siddharth Das, Advocate for appellant Mr. Tilak Mitra, Advocate for respondent Court: GA No. 3413 of 2016 This is section 5 application. There is inordinate delay in filing it. appellant/applicant is trying to explain this inordinate delay in list of dates in following manner: April 23, 2001 Tribunal dismissed assessee s appeal for assessment year 1988-89 by observing that Assessing Officer had provided sufficient opportunities to assessee and that assessee had no case on merits. However, apart from summarising Assessing Officer s views, case on merits was not discussed and orders passed for other years were not 2 considered. December 31, 2002 miscellaneous application filed by assessee for recalling order dated April 23, 2001 on ground that Tribunal had not adjudicated grounds on merits was rejected with observation that Commissioner of Income Tax (Appeals) had also given sufficient opportunity of hearing and Tribunal did not have power of review. said order dated December 31, 2002 was not received by assessee during his lifetime (date of death- September 19, 2008). legal heir of assessee received copy of said order on August 23, 2011 upon application. April 26, 2004 Tribunal set aside order dated May 3, 1995 of Commissioner of Income ax (Appeals) for assessment year 1987-88 and remanded matter for decision afresh after affording opportunity of hearing to assess. December 1, 2011 Commissioner of Income Tax (Appeals) in his order for assessment year 1987-88 deleted addition of Rs.50,00,000/- made on estimate in respect of business in name of Paper Trade and Industries as also additions on account of business in name of Industrial Papers and loans taken. March 2, 2016 Tribunal upheld said order dated December 1, 2011 of Commissioner of Income Tax (Appeals) for assessment year 1987-88 3 and dismissed revenue s appeal. May 13, 2016 Tribunal dismissed second miscellaneous application filed by appellant for assessment year 1988-89 by holding that order dated April 23, 2001 dealt with aspects of natural justice as well as merits and Tribunal had no power to review its order. Tribunal also held that second application was not maintainable. We find from affidavit-in-opposition filed by respondent that they have been unable to show that order of tribunal dated 31st December 2002 was received at earlier point of time than 23rd August 2011. Mr. Khaitan states that tribunal in its order dated 13th May 2016 has held that legal heir of assessee received copy of said order on 23rd August 2011. appellant/applicant ought to have been much more vigilant in prosecuting his case. But considering fact that said order dated 31st December 2002 was received after nearly nine years admittedly and that on advice appellant/applicant was conducting proceedings before tribunal, we allow him to advance merits of his case by condoning delay. However, considering all facts and circumstances, appellant/applicant will pay consolidated costs of Rs. 25,000/- for this matter and two connected matters to Income Tax Department through proper officer authorised to receive same. application for condonation of delay (GA No. 3413 of 2016) is allowed. We direct department to register appeal immediately. 4 ITAT No. 416 of 2016 GA No. 1159 of 2018 This appeal and connected application are disposed of in terms of order passed today in ITAT No. 417 of 2016. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Uttam Jain v. Assistant Commissioner of Income-tax, Ward No31(2)