Assistant Commissioner Of Income ... vs Anand Kumar Jaishwal Plot No. 4
2021 Latest Caselaw 676 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Miscellaneous Appeal No.169 of 2019
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Assistant Commissioner of Income Tax Central circle- 5(1),3rd Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Road, Patna.

... ... Appellant/s Versus Anand Kumar Jaishwal Plot No. 04, 3rd floor, Jugeshwar Bhawan, Boaring Road, Patna (PAN- ADFPJ1214M)

...Respondent ... Respondent/s ====================================================== Appearance :

For the Appellant/s    :     Ms. Archana Sinha @ Archana Shahi, Advocate
For the Respondent/s   :     Mr.

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 04-02-2021 Heard the parties.

This appeal has been preferred against the order dated

26.09.2018 passed by the Income Tax Appellate Tribunal, Patna

Bench, Patna in I.T.A. No.140/Pat/2018 for assessment year

2013-14 which was served on the appellant on 26.11.2018.

Having heard the parties, we do not find any reason to

condone the delay in preferring the present appeal. The Appeal

is barred by 161 days. Who is the clerk or who is the advocate,

to whom the delay is attributed, remains shrouded mystery in

the application.

No plausible reason stands furnished or explained for

not preferring the appeal within time.

Patna High Court MA No.169 of 2019 dt.04-02-2021

That apart, the total tax liability is less than 1 crore

and as we have been informed latest circular No.17/2019

issued by the Central Board of Direct Taxes (C.B.D.T.),

mandates for withdrawal of appeal, with an endeavour of

curtailing litigation.

As such, the present appeal stands disposed of.

(Sanjay Karol, CJ)

( S. Kumar, J) Sanjay/-

AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          09.02.2021
Transmission Date       NA