Shri Ramkrushna Paramhans Hariom Educational & Cheritable Trust, Junagadh V. The ITO, Ward-1(1), Junagadh

ITA 222/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9486 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 08-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: WRITTEN SUBMISSINS
• Keywords: Charitable institution
• Section: 12A

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SMT.SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.222/RJT/2019 Assessment Year :2011-12 Shri Ramkrushna Paramhans Hariom Educational & Charitable Trust Santeshwar Road Opp: Orghad Nagar Nr.Shyam Nagar Nr.Joshipura, Junagadh. PAN: AAITS 5755 Q Vs. ITO, Ward-1(1) Junagadh. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Written Submissins Revenue by : Shri B.D. Gupta, Sr.DR स ु नवाई क तार ख/Date of Hearing : 28/09/2022 घोषणा क तार ख /Date of Pronouncement: 30/09/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, JUDICIAL MEMBER Present appeal has been filed by the assessee against order passed by the ld. Commissioner of Income-Tax(Appeals)-3, Rajkot [hereinafter referred to as “Ld.CIT(A) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) dated 1.9.2017 pertaining to the Asst.Year 2011-12. 2. At the time of hearing none remained present on behalf of the assessee. Registry has noted that the appeal of the assessee is barred by limitation by 763 days. The assessee has filed an application for condonation of the delay. The contents of the application read as under: ITA No.222/RJT/2019 2 “3. The appellant was prevented by reasonable cause for delay. It belongs to schedule cast community and situated in a such a area where communication where dak-Communication is not regularly receive and sometimes the dark is also missing. Beside illness improper guidance and other reasons for this are there. The evidence and details etc. thereof will be furnished before the Most Hon. Bench at the time of hearing of this petition for kind consideration and prayer for acceptance and condonation of delay. 4.1 The appellant also begs to submit that the issues involved are fully allowable in favour of the appellant and against the department. The appellant is very much hopeful that in this appeal also the decision will be in its favour. In view of the guidelines contained in the decision of Hon. Supreme Court and Hon. Gujarat High Court the delay can be condoned as a matter of grace and by taking a very lenient and sympathetic view as is being taken by the Most Hon. I.T.A.T. Bench. 4.2 Morever the Hon ITAT Rajkot E bench has also recently allowed the appeal in an identical case following the orders of Hon. High Court and has directed to consider the registration obtains U/s. 12A in subsequent year as applicable for the year under appeal. 5. The appellant earnestly prays for condonation of delay, admission of the appeal and hearing on merits in due course as is convenient to the Most Hon. Bench.” 3. A perusal of the above application shows that the reasons narrated therein for the delay are vague and general, and not even supported by any affidavit or any evidences. The assessee has presented its appeal before the Tribunal way back on 9.10.2019, but in none of occasion during subsequent hearing, the assessee has come forward to explain the reasons for the huge delay 763 days i.e. more than two years. This is nothing but palpable negligence on the part of the assessee in pursuing its case before the Tribunal. The delay can only be condoned if the assessee is able to demonstrate that it was prevented by sufficient cause from prosecuting its case. Nature of facts narrated in the application, without support of any documentary evidences, merits little consideration. Therefore, we are not inclined to condone the delay of 763 days in filing appeal before the Tribunal. Therefore, the appeal of the assessee is dismissed as un-admitted. 4. In the result, the appeal of the assessee is dismissed as un- admitted. Order pronounced in the Court on 30 th September, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 30/09/2022