Swadeshi Manav Sewa Samiti, Etawah V. CIT-II, Agra

ITA 117/AGR/2009

• Counselvise Citation: 11720314 RSA 2009
• Duration Of Justice: 3 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-05-2012
• Assessment Year: misc
• Appeal Filed On: 26-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATISHAN ANSARI
• Keywords: Period of limitation; Condonation of delay
• Section: 12AA; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 117 & 118/AGRA/2009 SWADESHI MANAV SEWA SAMITI VS. COMMISSIONER OF C-20, AVAS VIKAS COLONY, INCOME-TAX-II, AGRA ETAWAH.(PAN : AAITS 1249K). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANURAG SINHA, ADVOCATE RESPONDENT BY : SHRI ATISHAN ANSARI, JR. D.R. DATE OF HEARING : 28.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 28.05.2012 ORDER PER BENCH.: BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE DIFFERENT ORDERS OF LD. CIT-II, AGRA DATED 26.11.2007 AND 28.01.2009 PA SSED UNDER SECTIONS 12AA AND 12AA/154 OF THE IT ACT. 2. ITA NO. 117/AGRA/2009 IS TIME BARRED BY 482 DAYS , WHICH WAS FILED AGAINST THE ORDER DATED 26.11.2007 WHEREBY THE REGISTRATION U/S. 12AA WAS REJECTED. NO APPLICATION FOR CONDONATION OF DELAY HAS BEEN FILED , EXPLAINING THE DELAY IN FILING THE APPEAL BEYOND THE PERIOD OF LIMITATION DESPITE GIVING OPPORTUNITY TO THE ASSESSEE TO RECTIFY THE DEFECT IN THE APPEAL. ITA N O. 118/AGRA/2009 IS CONSEQUENTIAL APPEAL AGAINST THE ORDER U/S. 154 OF THE IT ACT PASSED ON THE ITA NO. 117 & 118/AGRA/2009 2 APPLICATION OF ASSESSEE SEEKING RECTIFICATION IN TH E ORDER U/S. 12AA DATED 26.11.2007. THE LD. COUNSEL FOR THE ASSESSEE SUBMIT TED A WRITTEN REQUEST STATING THEREIN THAT THE ASSESSEE DOES NOT PRESS BOTH THE A PPEALS. THE LD. DR HAS NO OBJECTION. CONSIDERING THE ABOVE FACT THAT MAIN APP EAL OF THE ASSESSEE IS TIME BARRED AND NO STEPS HAVE BEEN TAKEN TO EXPLAIN THE DELAY, THE APPEAL OF THE ASSESSEE WOULD BE LIABLE TO BE DISMISSED AS TIME BARRED AND AS SUCH CONSEQUENTIAL APPEAL AGAINST THE ORDER U/S. 154 WOULD ALSO NOT BEEN MAIN TAINABLE. WE, ACCORDINGLY, PERMIT THE LD. COUNSEL FOR THE ASSESSEE NOT TO PRES S THE APPEALS. BOTH THE APPEALS ARE, ACCORDINGLY, LIABLE TO BE DISMISSED AS NOT PRE SSED AND AS WITHDRAWN. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.05.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY