SAVE A FAMILY PLAN (INDIA), KANJOOR V. DCIT(Exemption), Kochi

ITA 138/COCH/2020

AI Insights

The case involves Save A Family Plan (India), which appealed against an order under section 263 of the Income-tax Act, 1961, issued by the Commissioner of Income-tax (Exemptions), Cochin. The appeal was filed late without a condonation petition, and despite being given an opportunity to rectify this, the appellant failed to provide the necessary documentation or reasons for the delay. The tribunal, therefore, dismissed the appeal on procedural grounds without delving into the substantive issues of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115447 (ITAT-COCHIN)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-02-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAJIT KUMAR DAS
• Assessee Lawyers: ABRAHAM THOMAS
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &ShriManomohan Das, JM IT A N o .13 8/Co ch/2020: Asst. Y ear:2 0 14-20 15 Save A Fa m ily P lan (Ind ia ) A is war yag ram , P arap p uram K anjo or – 6 83 57 5 . [PAN: AABTS9439E] vs. The Deputy Commissioner of Income-tax (Exemptions), Kochi. (Appellant) (Respondent) Appellant by: Sri.Abraham Thomas, CA Respondent by: Sri.Sajit Kumar Das, CIT-DR Date of Hearing : 03.07.2023 Date of Pronouncement: 03.07.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the order under section 263 of the Income-tax Act, 1961 (‘the Act’) dated 29.3.2019 by the Commissioner of Income- tax (Exemptions), Cochin [CIT(E)] in respect of the assessee’s assessment u/s.143(3) of the Act dated 30.12.2016 for assessment year (AY) 2014-2015. 2.1 At the outset, it was found that the appeal, filed on 19.3.2020, is delayed by a period of 265 days. No condonation petition, however, stands filed along with, even as copy of an affidavit dated 20.02.2020, explaining the delay, stands filed along with the appeal memo. A defect notice toward the same was accordingly issued by the Registry on 28.4.2020. The same remains un-complied with to-date. 2.2 Though, in view of an absence of a condonation petition, as well as an Affidavit, no cognizance to the averments made therein can be made, its copy, not marked as true copy, reads as under: “I, Mr.Melappelly Mathai Marshel, Executive Director of Save A Family Plan (India), Manjoor do hereby solemnly affirm and declare on behalf of Save A Family Plan (India), Manjoor, that we could not file appeal against order u/s. 263 issued by Commissioner of Income Tax (Exemptions) in time ITA No.138/Coch/2020 (AY 2014-2015) S a v e a Fa m i l y Pl a n ( I n d i a ), K a n j o o r vs. C I T ( E ) 2 due to factors beyond our control. We are filing an appeal against this order on 20/02/2020. There is a delay of 329 days in filing the appeal. We feel that we have a strong case based on merits. It is prayed that the delay may be condoned and our appeal may be accepted. Sd/- Melappelly Mathai Marshel Executive Director. Dated : 20.02.2020” The Bench had on an earlier occasion, i.e., 18/5/2023, found no specific reason stated for the delay, much less sufficient cause shown, toward condonation of the delay. It accordingly extended an opportunity to the assessee to enable it to improve it’s case in the matter by, inter alia, filing an improved affidavit. No material in this regard, nor even a condonation petition, stands filed. Sri.Abraham, CA, appearing for the assessee, however, would submit that even as an affidavit stands prepared, the same is awaiting signature by the competent person. He was, however, on enquiry, unable to state the contents of the affidavit, i.e., the reason/s that prevented the assessee in filing the appeal in time – which is otherwise barred by limitation, in time. He, however, could not state any. The defect afore-stated in the appeal, in any case of the matter, has yet not been removed. There is as such neither any condonation petition, nor any affidavit by the appellant in support, on record, i.e., even after over 27 months of filing the Appeal. Under the circumstances, the instant appeal is not maintainable, and is accordingly dismissed as such. 3. In the result, the assessee’s appeal is dismissed as not maintainable. Order pronounced on July 03, 2023 in the open court. Sd/- (Manomohan Das) Sd/- (Sanjay Arora) Judicial Member Accountant Member Cochin; Dated: July 03, 2023 Devadas G* ITA No.138/Coch/2020 (AY 2014-2015) S a v e a Fa m i l y Pl a n ( I n d i a ), K a n j o o r vs. C I T ( E ) 3 Copy to: 1. The Appellant. 2. The Respondent. 3. The CIT(Exemptions), Kochi. 4. The Pr. CIT concerned. 5. The CIT-DR, ITAT, Cochin. 6. Guard File. Assistant Registrar ITAT, Cochin.