Judgment:
ORDER
SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE ITAT No.102 of 2012 GA No.1408 of 2012 C.I.T., KOLKATA-II, KOLKATA Versus M/S.G.M.M.Co.LTD.BEFORE: The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA A n d The Hon'ble JUSTICE ASIM KUMAR MONDAL Date :
4. h July, 2012.
The Court : We have heard the learned Advocate for the appellant and have gone through the impugned judgment and order of the learned Tribunal which relates to assessment year 2006-07.
This appeal is sought to be admitted on the following suggested questions of law: a].Whether on the facts and in the circumstances of the case the Income Tax, Appellate Tribunal erred in law in upholding the order of C.I.T.(A) in deleting the addition of Rs.27,08,528/- made the Assessing Officer from the total Fringe Benefit Value?.
b].Whether on the facts and in the circumstances of the case the Income Tax, Appellate Tribunal erred in law in upholding the order of C.I.T.(A) in deleting the addition of Rs.37,70,629/- made the Assessing Officer from the total Fringe Benefit Value ?.
c].Whether the impugned order is bad, arbitrary, illegal, perveRs.and the same is nothing but a total non-application of mind of the concerned respondent and the same is liable to be set aside and/or quashed?.”.
It appears that the learned Tribunal has dismissed the application for condonation of delay.
It further appears from the record that despite chance being given repeatedly, no action was taken to file application for condonation of delay.
This is absolutely fact finding.
There has been no perversity and indeed, no allegation of perversity has been raised.
Therefore, we dismiss the appeal.
However, the payment of costs awarded earlier must be carried out.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(SENGUPTA, J.) (ASIM KUMAR MONDAL, J.) sm AR[CR].