Click Here For Best Books On Taxation & Law. Upto 60% Off On Select Titles. Free Shipping & Pay On Delivery!
 

Click Here To Subscribe To Our Free Newsletter

Home › All Judgements › Dr. Murari Mohan Kokey vs. ITO (ITAT Kolkata)

Dr. Murari Mohan Kokey vs. ITO (ITAT Kolkata)

Posted on by editor — No Comments ↓
COURT:
CORAM: ,
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: November 5, 2014 (Date of pronouncement)
DATE: November 11, 2014 (Date of publication)
AY: 2004-05
FILE: Click here to download the file in pdf format
CITATION:
CIT(A) cannot decline to condone delay in filing appeal and still decide it on merits

We are of the view that in case CIT(A) chose not to condone the delay, he has no business to adjudicate the appeal on merits. For this, we are of the view that first of all, the appeal should be admitted for making a decision on merits because the right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi judicial adjudications. The right to appeal is statutory right and it can be circumscribed by the conditions in the grant. If the statute gives a right to appeal upon certain conditions, it is upon
fulfillment of those conditions that the right becomes vested in and exercisable by the appellant. Here the assessee’s appeal is delayed as alleged by CIT(A) and without admitting the appeal he has adjudicated the same on merits. Once the appeal is not admitted nothing is pending before him (CIT Vs. Mysore Iron & Steel Works (1949) 17 ITR 478 (Bom) followed)

Related Posts:

  • Mahavir Jhanwar vs. ITO (ITAT Kolkata) The proposition of law laid down in these case laws by the Jurisdictional High Court as well as by the ITAT Kolkata on these issues are in favour of the assessee. These are squarely applicable to the facts of the case. The ld. Departmental Representative, though not leaving his ground,…
  • Baniara Engineers Pvt. Ltd vs. ITO (ITAT Kolkata) It is essential that for application of Sec. 50C that the transfer must be of a capital asset, being land or building or both. If the capital asset under transfer cannot be described as "land or building or both" then section 50C will cease to apply. Booking advance cannot be…
  • ITO vs. Wiz-Tech Solutions Pvt. Ltd (ITAT Kolkata) To sum up section 68 of the Act provides that if any sum found credited in the year in respect of which the assessee fails to explain the nature and source shall be assessed as its undisclosed income. In the facts of the present case, both the nature & source…
  • Gautam Jhunjhunwala vs. ITO (ITAT Kolkata) Thus, a right in respect of the capital asset (old residential property in question) has been transferred by the assessee in favour of the vendee/transferee on 16.09.2011 and, therefore, since purchase of the new property on 04.10.2010 which fact has been disputed by the AO/Ld. CIT(A) the purchase of the…
  • Navneet Agarwal vs. ITO (ITAT Kolkata) The issue for consideration before us is whether, in such cases, the legal evidence produced by the assessee has to guide our decision in the matter or the general observations based on statements, probabilities, human behavior and discovery of the modus operandi adopted in earning alleged bogus LTCG and STCG,…
  • Neha Chowdhary vs. ITO (ITAT Kolkata) It emerges that from a perusal of these case files that although the assessee has produced her documentary evidence before the lower authorities about the impugned sums to be in the nature of income derived from the sales of shares, the fact remains that her detailed explanation tendered in the…

Related Judgements

  1. ITO vs. Onkarmal Kajaria Family Trust (ITAT Kolkata) 

    It is difficult to accept the proposition that the assessee had accepted that the price fixed by the District Sub Registrar was the fair market value of the property. No such inference can be made as against the assessee because … ITO vs. Onkarmal Kajaria Family Trust (ITAT…
  2. Trishul Hi-Tech Industries vs. DCIT (ITAT Kolkata) 

    It has been held by the ITAT, Kolkata Bench in the case of LMJ International Limited vs DCIT 119 TTJ (Kol) 214 where nothing incriminating is found in the course of search relating to any assessment years, the assessments for … Trishul Hi-Tech Industries vs. DCIT (ITAT Kolkata)…
  3. Munshi Mini Rice Mill vs. ITO (ITAT Kolkata) 

    Section 147 of the Act, as substituted w.e.f. 01.04.1989 does not postulates conferment of power upon the AO to initiate reassessment proceeding upon his mere change of opinion. Further, if ‘reason to believe’ of the AO is founded on an … Munshi Mini Rice Mill vs. ITO (ITAT…
  4. DCIT vs. Baljit Securities Private Limited (ITAT Kolkata) 

    (i) Both trading of shares and derivative transactions are not coming under the purview of Section 43(5) of the Act which provides definition of “speculative transaction” exclusively for purposes of section 28 to 41 of the Act. Again, the fact … DCIT vs. Baljit Securities Private Limited (ITAT…
  5. DCIT vs. Ernst & Young Pvt. Ltd (ITAT Kolkata) 

    The assessee company is a member of the international organization of Ernst & Yound and its several associate concerns worldwide. Ernst & Young Global Services LLP and Ernst Young UK LLP provide administrative and management support services in connection with … DCIT vs. Ernst & Young Pvt. Ltd…

Leave a Reply

Your email address will not be published. Required fields are marked *

*