ITO, Meerut V. M/s. CCS University, Meerut

ITA 1208/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3296 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KR SHARMA
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Period of limitation; Condonation of delay
• Section: 194C; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. L. P. SAHU, ACCOUNTANT MEMBER ITA NO. 1208/DEL/2014 AND ITA NO. 1209/DEL/2014 (ASSESSMENT YEAR: 2007-08 & 2008-09) DEPARTMENT BY : SH. ANIL KR. SHARMA, SR. DR ASSESSEE BY : DR. RAKESH GUPTA, ADV. DATE OF HEARING : 14.11.2017 DATE OF PRONOUNCEMENT : 15.11.2017 O R D E R PER BHAVNESH SAINI, J.M : 1. BOTH THE APPEALS BY REVENUE ARE DIRECTED AGAINST T HE COMMON ORDER OF LD. CIT(A), MEERUT, DATED 25.11.201 3 FOR ASSESSMENT YEAR 2007-08 AND 2008-09 U/S 201(1) READ WITH SECTION 194J OF THE INCOME TAX ACT. 2. LD. CIT(A) CONSIDERING, THE ISSUE IN DETAILED HELD THAT EVEN SERVICES RENDERED BY THE EXAMINER CANNOT EVEN BE BR OUGHT WITHIN THE PREVIEW OF SECTION 194C OF THE INCOME TAX ACT. THE APPEALS OF THE ASSESSEE WERE ACCORDINGLY ALLOWED. 3. ACCORDING TO THE OFFICE OF THE TRIBUNAL DEPARTMENT AL APPEALS ARE TIME BARRED BY 9 DAYS. THE REVENUE WAS SERVED W ITH THE DEFECT NOTICE INTIMATING APPEALS ARE TIME BARRED. HOWEVER, THE REVENUE IT O (TDS & SURVEY) MEERUT VS. CCS UNIVERSITY UNIVERSITY ROAD MEERUT GIR/PAN: MRTC00033F (APPELLANT) (RESPONDENT) 2 ITA NO. 1208/DEL/2014 ITA NO. 1209/DEL/2014 DID NOT FILE ANY APPLICATION FOR CONDONATION OF DEL AY IN EXPLAINING THE REASONS FOR DELAY IN FILING THE APPEAL IN THE O FFICE OF THE TRIBUNAL. 4. ON THE LAST DATE OF HEARING I.E 05.10.2017, LD. DR SEEKS TIME TO MOVE APPLICATIONS FOR CONDONATION OF DELAY IN BO TH THE APPEALS. BOTH THE APPEALS WERE ADJOURNED FOR 14.11.2017. HOW EVER, TILL DATE NO APPLICATION HAS BEEN FILED FOR CONDONATION OF DE ALY IN FILING THE DEPARTMENTAL APPEALS BEYOND THE PERIOD OF LIMITATIO N. NO EXPLANATION OR MATERIAL FILED ON RECORD TO EXPLAIN THE DELAY IN FILING THE APPEAL BEYOND THE PERIOD OF LIMITATION. THUS, B OTH THE APPEALS OF THE REVENUE ARE TIME BARRED. IN THE ABSENCE OF A NY EXPLANATION FROM THE SIDE OF THE REVENUE, BOTH THE APPEALS OF T HE REVENUE ARE LIABLE TO BE DISMISSED BEING TIME BARRED. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED BEING TIME BARRED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.11.2017. SD/- SD/- (L. P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 15.11.2017 @M!T