HIMACHAL PRADESH BOARD OF SCHOOL EDUCATION,KANGRA V. ITO, KANGRA

MA 119/CHANDI/2017

AI Insights

The case involves the Himachal Pradesh Board of School Education, which filed a Miscellaneous Application with the Income Tax Appellate Tribunal, Chandigarh, following directions from the High Court of Himachal Pradesh. The High Court had instructed the Board to file the application within four weeks, as part of the proceedings in ITA No.29 of 2015. However, the application was filed late, leading to its dismissal by the ITAT without consideration of the merits or issues raised within the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705553 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2006-2007
• Other Referred Cases: M/s H.P. Board of School Education vs CIT, Shimla
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM VARDHAN

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. No. 119/Chd/2017 (Arising out of ITA No. 405/CHD/2012 Ǔनधा[रण वष[ / Assessment Year : 2006-07 Himachal Pradesh Board of School Education, Dharmshala, Distt. Kangra बनाम Vs. The ITO, Kangra èथायी लेखा सं./PAN NO: AAAJH0373H अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Sh. Vikram Vardhan, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 27.06.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 02.07.2025 आदेश/Order Per Krinwant Sahay, AM : The present Miscellaneous Application (arising out of the order passed by the Tribunal on 13.09.2013) has been filed by the Assessee in compliance to the directions of Hon'ble High Court of Himachal Pradesh, Shima order dt. 29.8.2017 passed in ITA No.29 of 2015 in the case of M/s H.P. Board of School Education vs CIT, Shimla. In this order the Hon'ble M.A.No.119-Chd-2017- Himachal Pradesh Board of School Education, Kangra 2 High Court had given direction to the Assessee to file an M.A. before the ITAT, the relevant part of the Hon'ble High Court order is reproduced as under:- “Appellant undertakes to file such application within a period of four weeks from today. Appellant further undertakes to fully cooperate and not to take unnecessary adjournments. The authority shall decide the application expeditiously and preferably within a period of three months thereafter. Needless to add, since appellant had been pursuing remedies before this Court, limitation shall not come in the way of adjudication of such petition. Liberty Is reserved to approach the Court, if so required subsequently.” 2. The aforesaid direction was given by the Hon'ble High Court of Himachal Pradesh on August 29, 2017. 3. None appeared on behalf of the Assessee. 4. At the very outset, the ld. DR brought to the notice of the Bench that the M.A. in compliance to the order of the Hon'ble High Court was supposed to be filed by 26.9.2017 but the present M.A. was signed by the Assessee on 31.10.2017 which was received in the ITAT on 16.11.2017. Thus, the M.A. is M.A.No.119-Chd-2017- Himachal Pradesh Board of School Education, Kangra 3 time barred as it has been filed beyond time limit prescribed by the Hon'ble Himachal Pradesh High Court. 5. We have seen the order dt. 29.8.2017 of the Hon'ble High Court and its direction to file the M.A. within four weeks but the M.A. has been filed in the Tribunal on 16.11.2017. Thus, it is a case of delayed filing of the M.A. Accordingly, without going into the merits / issues raised in the M.A., we are dismissing it as it was filed belatedly. 6. In the result, M.A. filed by the Assessee stands dismissed. Order pronounced on 02.07.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar "