S.S. Memoorial Shiksha Prasar Samiti, Etawah V. CIT.-II, Agra

ITA 132/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7027 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2011
• Assessment Year: misc
• Appeal Filed On: 06-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: APPLICATION REJECTED
• Keywords: Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 132 & 133/AGRA/2009 SECTION 12AA S.S. MEMORIAL SHIKSHA PRASAR SAMITI VS. C.I.T. II, AGRA. GRAM SAIFAI,POST : HEINVRA, DISTT. ETAWAH. (PAN : AAETS 8402 Q) (APPELLANT) (RESPONDENT) FOR APPELLANT : APPLICATION REJECTED FOR RESPONDENT : SHRI A.K. SHARMA, JR. D.R. ORDER PER P.K. BANSAL, A.M. : BOTH THE APPEALS WERE FIXED FOR HEARING, BUT THE ASSESSEE MOVED APPLICATIONS FOR ADJOURNMENT STATING THEREIN THAT THE COUNSEL OF THE ASSESSEE SHALL BE OUT OF STATION IN KOTKATA. A PERUSAL OF RECORD REVEALS THAT THE ASSESSEE HAS BEE N SEEKING ADJOURNMENTS FROM TIME TO TIME. ON THE LAST DATE OF HEARING ON 07.04.2011, ADJOURNMENT WAS ALLOWED BY PASSING THE FOLLOWING ORDER : 07.04.11 : THE ITA NO. 132/AGRA/09 IS DELAYED BY 6 15 DAYS. NO APPLICATION FOR CONDONATION OF DELAY IS FILED BY TH E ASSESSEE. OPPORTUNITY IS GIVEN TO THE ASSESSEE. IN CASE ASSESSEE FAILS TO FILE THE APPLICATION FOR CONDONATION OF DELAY, THE APPEAL WILL BE DISMISSED AS NOT ADMITTED IN LIMINE ON THE NEXT DATE OF HEARING. ADJOURNED FOR 30.05.11. DATE NOTED BY SH. ANURAG SINHA, ADVOCATE. 2. THIS ORDER WAS DULY NOTED BY THE AUTHORIZED REPR ESENTATIVE OF THE ASSESSEE. ALTHOUGH THE ASSESSEE HAS MOVED APPLICATION FOR ADJOURNMENT, BUT NO APPLICATIONS FOR CONDONATION OF THE DELAY IN BOTH THE APPEALS HAVE BEEN MOVED BY ASSESSEE. UN DER THESE FACTS, KEEPING IN VIEW THE ORDER OF THIS TRIBUNAL DATED 07.04.2011, WE DISMISS THE APPE ALS FILED BY THE ASSESSEE, AS THE APPEALS FILED BY THE ASSESSEE ARE DELAYED BY 615 DAYS. THE ASSESS EE HAS NOT MOVED ANY APPLICATIONS FOR 2 CONDONATION OF DELAY. RESPECTFULLY FOLLOWING THE OR DER DATED 07.04.2011, WE DISMISS THE APPEALS FILED BY THE ASSESSEE IN LIMINE AS NOT ADMITTED. 3. IN THE RESULT, BOTH THE APPEALS STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.05.2011. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30 TH MAY, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY