Pandit Deen Dayal Upadhyay Gram Vikas Sodh Sansthan Trust, Pratapgarh V. Commissioner of Income Tax-, Faizabad

ITA 154/LKW/2015

• Counselvise Citation: 15423714 RSA 2015
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-07-2015
• Assessment Year: misc
• Appeal Filed On: 20-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARISH GIDWANI
• Keywords: Corroborative evidences; Condonation of delay
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NOS.154 & 155/LKW/2015 COMMISSIONER OF INCOME TAX, FAIZABAD VS PANDIT DEEN DAYAL UPADHYAY GRAM VIKASH SODH SANSTHAN TRUST MULTANIPUR, SAHABGANJ, DISTT. PRATAPGARH PAN AACTP 3627 J (RESPONDENT) (APPELLANT) NONE APPELLANT BY SHRI HARISH GIDWANI, DR RESPONDENT BY 06/07/2015 DATE OF HEARING 18 . /08/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. BOTH APPEALS ARE FILED BY THE ASSESSEE, WHICH ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME-T AX, FAIZABAD BOTH DATED 11.03.2014 U/S 12AA AND 80G(5) OF THE INCOME TAX AC T, 1961. 2. BOTH APPEALS WERE HEARD TOGETHER AND ARE BEING D ISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 3. THESE APPEALS WERE FIXED FOR HEARING FOR FIRST T IME ON 24.04.2015 AND NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 26.03.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING. THE CASE WAS ADJOURNED AND HEARING WAS FIXED ON 06.07.2015 AND NOTICE OF HEARING WAS S ENT TO THE ASSESSEE. ON THIS DATE ALSO, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, THESE APPEALS WERE HEARD EX-PARTE QUA THE ASSESSEE. LD. DR SUPPOR TED THE ORDERS OF THE LD. CIT. 4. WE HAVE CONSIDERED THE SUBMISSION OF LD. DR OF T HE REVENUE AND WE FIND THAT THESE APPEALS WERE FILED BY THE ASSESSEE AFTER DELAY OF 151 DAYS. ALONG WITH APPEALS, ASSESSEE HAS SUBMITTED APPLICATION FOR CON DONATION OF DELAY IN WHICH IT IS 2 STATED THAT THE ASSESSEE HAD EVERY INTENTION TO FIL E AN APPEAL BUT THE PRESIDENT OF THE ASSESSEE TRUST WAS BECOME SERIOUSLY ILL AND STA RTED TO SUFFER FROM JAUNDICE AND COULD START WORK FROM SECOND WEEK OF MARCH, 2015 AN D ONLY THEREAFTER, HE APPROACHED THE COUNSEL OF THE ASSESSEE ON 16.03.201 5 FOR PREPARATION OF APPEALS AND THEREAFTER, APPEALS WERE FILED ON 23.03.2015. A LONG WITH APPLICATION FOR CONDONATION OF DELAY, NEITHER ANY AFFIDAVIT HAS BEE N FILED ON BEHALF OF THE PRESIDENT OF ASSESSEE TRUST IN SUPPORT OF THE CONTENTIONS RAI SED IN THE APPLICATION FOR CONDONATION OF DELAY AND NOR ANY MEDICAL CERTIFICAT E HAS BEEN FILED, AND THEREFORE, THE CONTENTIONS RAISED IN THE APPLICATIONS FOR COND ONATION OF DELAY ARE WITHOUT ANY SUPPORTING EVIDENCE. HENCE, IT IS SEEN THAT THE ASS ESSEE IS NEGLIGENT NOT ONLY AT THE TIME OF FILING OF APPEALS BUT THE ASSESSEE IS NOT M AKING ANY APPEARANCE ALSO BEFORE THE TRIBUNAL ALTHOUGH THE CASE WAS FIXED FOR HEARIN G ON TWO DATES I.E. 24.04.2015 AND 06.07.2015 AND ALONG WITH APPLICATION FOR CONDO NATION OF DELAY, NO EVIDENCE HAS BEEN FILED IN SUPPORT OF CONTENTIONS RAISED IN THAT APPLICATION AND THEREFORE, WE ARE NOT SATISFIED ABOUT THE REASONS FOR DELAY IN FI LING THE APPEALS BY THE ASSESSEE. WE DO NOT CONDONE THE DELAY IN VIEW OF THESE FACTS AND AS A CONSEQUENCE OF THIS, APPEALS ARE DISMISSED AS UNADMITTED BECAUSE OF UNEX PLAINED DELAY OF 151 DAYS IN FILING OF THESE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:18./08/2015 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 AS STT. REGISTRAR