SHRI RAM JANKI SHIKSHAN PRASHIKSHAN SANSTHAN, FAIZABAD V. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 11/LKW/2022

AI Insights

The case involves an appeal by Shri Ram Janki Shikshan, Prashikshan Sansthan against the order of the Commissioner of Income Tax (Exemption), Lucknow, which rejected the assessee's application for registration under section 12A(1) of the Income Tax Act, 1961. The appeal was initially found to be time-barred by 438 days. Despite several defect memos issued by the Tribunal's Registry, the assessee failed to rectify the defects in the appeal. Consequently, the Tribunal dismissed the appeal without delving into the substantive issues, citing the assessee's lack of diligence in pursuing the matter.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123000 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-05-2023
• Assessment Year: misc
• Appeal Filed On: 06-01-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.11/Lkw/2022 Assessment Year: N.A. Shri Ram Janki Shikshan, Prashikshan Sansthan, Ram Nagar Aamwan Sufi, Milkipur, Faizabad. PAN: AAATB 6921F Vs. Commissioner of Income Tax (Exemption), Lucknow (Appellant) (Respondent) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the assessee against the order dated 27.08.2020 passed by the Ld. Commissioner of Income Tax (Exemption) [hereinafter called the CIT(E)], Lucknow, wherein, vide the impugned order, the assessee’s application for registration u/s.12A(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) was rejected. 2. None was present on behalf of the assessee when the appeal was called out for hearing nor was any adjournment application placed before us in this regard. 3. A perusal of the record shows that the appeal was first fixed for hearing on 10.08.2022. On that date, none was present on behalf of the assessee and the case was adjourned. A perusal of the record further shows that the appeal was registered for hearing on 04.03.2022 and the Appellant by None for the assessee Respondent by Shri S.H. Usmani, CIT (DR) Date of hearing 18/05/2023 Date of pronouncement 31/05/2023 I.T.A. No.11/Lkw/2022 2 same was time barred by 438 days. It is further seen from the record that the Registry of this Tribunal has informed the assessee about the appeal being time-barred through as many as seven defects memos, the copies of which are on record. However, the assessee has not bothered to remove the defects even after so many opportunities being granted to it for the removal of defects. In such a situation, it is apparent that the assessee is not desirous of removing the defects. 4. In such a situation, we are constrained to dismiss the assessee’s appeal in limine as unadmitted for being time barred by 438 days. 5. However, the assessee shall be at liberty to approach the Tribunal again with the prayer for restoration of the appeal along with application for condonation of delay, if it so deems fit. 6. In the final result, appeal of the assessee stands dismissed. (Order pronounced in the open court on 31/05/2023) Sd/- pSd/- ( ANADEE NATH MISSHRA ) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated: 31/05/2023 Aks Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar