Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust, Jabalpur V. Commissioner of Income Tax, (Examption)), Bhopal

ITA 20/JAB/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1084 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 15-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAYA MAHESHWARI
• Section: 119(2)(b)

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 20/JAB/2020 (Asst. Year : 2018-19) A Appellant by : None (written request) Respondent by : Smt. Maya Maheshwari, CIT-DR Date of hearing : 26/05/2022 Date of pronouncement : 26/05/2022 O R D E R Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order dated 11/09/2020 by the Commissioner of Income Tax (Exemptions), Bhopal (“CIT(E)”, for short) under section 119(2)(b) of the Income Tax Act, 1961 („the Act‟, hereinafter) for assessment year (AY) 2018-19. 2. At the very outset, it was observed by the Bench that the assessee has, and only rightly so, moved an application (through it‟s counsel, Shri Bardia), seeking permission for withdrawal of the instant appeal as the same is not maintainable Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust, Kushal Mangal Bhawan, Near Lal School, Sadar, Cantt, Jabalpur -482001 [PAN : AAQTS 2052 J] Vs. CIT (Exemptions), Bhopal. (Appellant) (Respondent) ITA No. 20/JAB/2020 (A.Y. 2018-19) Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust vs. CIT(Exemption) 2 | P a g e before the Appellater Tribunal. The ld. CIT-DR did not fairly object to the said request by the assessee. 3. An order u/s. 119(2)(b) of the Act denying condonation of delay is not an order appealable u/s. 253 of the Act. An appeal thereagainst before the Tribunal is this a mistake and, thus, is being rightly withdrawn as nont maintainable by the assessee-appellant. We, therefore, have no hesitation in according permission for the said withdrawal. We decide accordingly. 4. In the result, assessee‟s appeal is dismissed as not maintainable. Order pronounced in open Court on May 26, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 26/05/2022 vr/- Copy to: 1. The Appellant: Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust, Kushal Mangal Bhawan, Near Lal School, Sadar, Cantt, Jabalpur - 482001 2. The Respondent: CIT (Exe mptions), Bhopal (MP) 3. The CI T-D.R., I TAT, Jablapur 4. Guard File. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.