Shri Guru Nanak Girl Sr. Sec. School, Yamunanagar V. ITO, Yamunanagar

ITA 207/CHANDI/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3785 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Period of limitation; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO.207/CHD/2016 ASSESSMENT YEAR : 2010-11 SHRI GURU NANAK GIRLS, VS THE ITO , SR.SEC.SCHOOL WARD 2, SANT PURA, YAMUNA NAGAR. YAMUNA NAGAR. PAN : AAAAG5906E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 27.09.2016 DATE OF PRONOUNCEMENT : 27.09.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS), PANCHKULA DATED 16.12.2015 FOR ASSESSMENT YEARS 2010-11. 2. THE ASSESSEE IN COLUMN NO. 9 OF FORM NO. 36 MENTIONED 28.12.2015 AS DATE OF COMMUNICATION OF ORDER APPEALED AGAINST. HOWEVER, APPEAL IS FILED I N THE OFFICE OF TRIBUNAL ON 11.03.2016. THE APPEAL IS, THEREFORE, TIME BARRED BY 14 DAYS. THE ASSESSEE WA S NOTIFIED OF THE DEFECT AND APPEAL WAS FIXED FOR HEA RING ON 06.06.2016, HOWEVER, ASSESSEE DID NOT TAKE ANY S TEP IN REMOVING THE DEFECT IN THE APPEAL AND NO APPLICA TION 2 FOR CONDONATION OF DELAY HAVE BEEN FILED. ON THE L AST DATE OF HEARING ON 31.08.2016, LD. COUNSEL FOR THE ASSESSEE SOUGHT TIME TO FILE APPLICATION FOR CONDON ATION OF DELAY AND ON HIS REQUEST, APPEAL WAS ADJOURNED T O 27.09.2016. ON THE DATE FIXED ON 27.09.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND EVEN NO APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL HAS BEEN FILED. IT, THEREFORE, APPEARS THAT ASSESS EE HAS NO EXPLANATION, WHAT-SO-EVER TO EXPLAIN ANY SUFFICI ENT CAUSE IN NOT FILING THE APPEAL WITHIN THE PERIOD OF LIMITATION. IN THE ABSENCE OF APPLICATION FOR CONDO NATION OF DELAY AND ANY MATERIAL ON RECORD, I TREAT THE AP PEAL OF THE ASSESSEE TO BE TIME BARRED. THE APPEAL OF T HE ASSESSEE IS, THEREFORE, DISMISSED IN LIMINE BEING T IME BARRED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 27 TH SEPTEMBER, 2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD