Assistant Commissioner Of Income Tax v. Anand Kumar Jaishwal Plot No. 4

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.169 of 2019 ====================================================== 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 2/2 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