The Trustee, Shri Sampadanimath of Gokak., Gokak V. The Commissioner of Income Tax, Belgaum., Belgaum

ITA 191/PAN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1392 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-08-2015
• Assessment Year: misc
• Appeal Filed On: 11-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR SUNDARESAN S
• Assessee Lawyers: SURESH G SHOLAPURMATH
• Keywords: Condonation of delay
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 191/PNJ/2015 THE TRUSTEE SHRI SAMPADANIMATH OF GOKAK GOKAK 591 307, DIST. BELGAUM PAN : AAITS2619B (APPELLANT) VS . COMMISSIONER OF INCOME TAX, BELGAUM, DIST. BELGAUM (RESPONDENT) APPELLANT BY : SURESH G. SHOLAPURMATH, CA RESPONDENT BY : DR. SUNDARESAN S., DR DATE OF HEARING : 24/08/2015 DATE OF PRONOUNCEMENT : 24/08/2015 O R D E R PER GEORGE MATHAN : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT, BELGAUM BEARING NO. 85/80G/CIT/BGM/2012 - 13/651 DT. 12.6.2012 REJECTING THE ASSESSEES CLAIM FOR REGISTRATION U/S 80G(5) OF THE ACT. SHRI SUR ESH G. SHOLAPURMATH, CA REPRESENTED ON BEHALF OF THE ASSESSEE AND DR. SUNDARESAN S., LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. AT THE TIME OF HEARING , IT WAS INFORMED TO THE LD. AR ON BEHALF OF THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE IS TIME BARRED BY 994 DAYS AND EVEN AFTER REPEATED COMMUNICATION OF DEFECTS, THERE IS NO CONDONATION OF DELAY 2 ITA NO. 191/PNJ/2015 APPLICATION AND NECESSARY AFFIDAVITS. THE LD. AR SUBMITTED THAT AS PER THE INSTRUCTIONS OF THE SWAMIJI, IT WAS REQUESTED OF THE HON'BLE MEMBER THAT THOUG H THE ASSESSEE IS ENGAGED IN RELIGIOUS ACTIVITIES , THE ASSESSEE IS REGISTERED U/S 12A AND THE ASSESSEE MUST BE GRANTED REGISTRATION U/S 80G OF THE ACT. 3. IN REPLY, THE LD. DR SUBMITTED THAT NO REASON HAS BEEN SUBMITTED BY THE ASSESSEE FOR THE DELAY IN FILING OF THE APPEAL AND CONSEQUENTLY, THE APPEAL WAS NOT LIABLE TO BE ADMITTED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE ASSESSEE HAS FILED ITS APPEAL BEFORE THE TRIBUNAL ON 12.5.2015. THE APPEAL WAS FILED THROUGH POST. ON 22.5.2015 A DEFECT NOTICE WAS ISSUED TO THE ASSESSEE THROUGH RPAD WHICH HAS BEEN RECEIVED BY THE ASSESSEE. AGAIN ON 22.7.2015 ANOTHER NOTICE WAS ISSUED THROUGH RPAD INTIMATING THE DEFECTS IN FILING OF THE APPEAL. AGAIN ON 17.8.2015 ANOTHER DEFECT MEMO WA S ISSUED BY HAND TO THE COUNSEL OF THE ASSESSEE INTIMATING HIM OF THE DEFECTS AND THAT A REASONED AFFIDAVIT EXPLAINING THE REASONS FOR CONDONATION OF THE DELAY MUST BE GIVEN. THE ASSESSEE HAS FILED AN AFFIDAVIT FOR DELAY CONDONATION MENTIONING THE ASS ESSEE PREFERRED ON APPEAL BEFORE THE LD. INCOME TAX APPELLATE TRIBUNAL PANJIM GOA, IN SUBMITTING THE CONDONATION OF DELAY IN FILING THE APPLICATIONS/ATTENDANCE IN THE PROCEEDINGS/ I, THEREFORE, PRAY THE DELAY IN FILING AND SUBMITTING THE MAY PLEASE BE COND ONED, AND ADMIT THE HEARING ON MERITS HENCE THE AFFIDAVIT EXECUTED TODAY AT GOKAK 20 TH AUGUST, 2015 . AS THE ASSESSEE HAS NOT BEEN ABLE TO EXPLAIN THE REASON FOR THE DELAY IN FILING OF THE APPEAL AND AS THE DELAY IS SUBSTANTIAL OF 994 DAYS, WE ARE OF THE VIEW THAT THE 3 ITA NO. 191/PNJ/2015 APPEAL OF THE ASSESSEE CANNOT BE ADMITTED AND CONSEQUENTLY, THE SAME STANDS DISMISSED IN LIMINE . 5. I N THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/08/2015. S D / - (N.S. SAINI) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 24/08/ 201 5 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 191/PNJ/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 24/08/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24/08/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 2 5 /08/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 2 5 /08/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 2 5 /08/2015 SR.PS 6. DATE OF PRONOUNCEMENT 24/08/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 2 5 /08/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER