Sardar Patel Kelavni Mandal, Rajkot V. The DCIT, CPC, Bangalore

ITA 236/RJT/2022

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0848 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 11-09-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAMDEEP SINHA
• Assessee Lawyers: DIPAK VARIA; RS.; UNDER INTIMATION ISSUED
• Section: 154; 143(1); 10; 2; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I .T .A . N o .2 3 6 /R j t /2 02 2 ( A s se ss m e nt Y e a r : 20 17- 1 8 ) Sa r d a r Pa tel K e l av n i Ma n d a l , B h a v ga n g a J a y B h a g va n So c i et y, B h . J a y C o- op er ati v e So ci e t y, K h od i ya r C o lo n y, J a mn ag a r - 36 10 0 5 V s. De pu t y C o m mi s s io ne r o f I nc o me Tax ( C P C C e nt r e , B a nga lo r e ), The I n c o me Ta x Of f ic e r ( Ex e m pt io n) , Wa r d - 2 , R aj ko t [ P A N N o. A A B T S0 0 5 4M ] (Appellant) ..(Respondent) Appellant by : Shri Dipak Varia, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR D a t e of H ea r i ng 28.02.2024 D a t e of P r o no u n ce me nt 29.02.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre, (in short “NFAC”), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022-23/1044011569(1) vide order dated 22.07.2022 passed for A.Y. 2017-18. 2. The assessee has taken the following grounds of appeals:- “01. The Hon. Commissioner of Income Tax (Appeals)/NFAC, Delhi as well as The Income Tax Officer, CPC, Bangalore have erred in law as well as on facts by assessing total Income of The Appellant by Rs. 30,65,752/- Under intimation issued U/s. 143(1) as well as U/s. 154 of The I. T. Act, 1961. The Order passed U/s. 154 of The I. T. Act, 1961 may please be quashed. ITA No.236/Rjt/2022 Sardar Patel Kelavni Mandal vs. ITO(E) Asst.Year –2017-18 - 2 - 02. The Honorable Commissioner of Income Tax (Appeals)/ NFAC, Delhi has erred in law as well as on facts by dismissing the appeal on technical ground only on account of non-submission of any explanations in support of the grounds of the appellant. The Hon. CIT(A) ought to have consider the facts of the case and ought to have allowed the appeal on merits ignoring the technical delay in filing of Form No. 10B as procedural default and requires to be condone relying on the various decisions of Hon. High Courts and Hon. Income Tax Appellate Tribunals. 03. The appellant may please be allowed to claim deduction of expenditure amounting to 32,69,513/- as per audited accounts and as reflected in ITR and in Form No. 10B. 04. Without prejudice to any of our grounds of appeal, the appellant being an exclusively educational institute and having gross receipt from educational activities below Rs. One Crore i.e. (Rs. 30,65,752/- only) is also eligible for exemption of its entire income U/s. 10(23C)(iiiad) of The Income Tax Act, 1961. 05. The appellant craves leave to add, alter, modify Any grounds of appeal.” 3. Before us the Ld. Counsel for the assessee filed an application before us with a request for withdrawal of appeal, which is reproduced below for reference:- “In continuation to our Written Submission dtd. 31-10-2023, and 03-01-2024, the Appellant respectfully brought the following facts to the Notice of Your Honours: 01. The Appellant has filed this appeal against the Appellate Order dtd. 22-07-2022 of Hon. CIT(A) - NFAC for Addition in Total Income of Rs. 30,65,752/- and raised Tax Demand of Rs. 10,11,1637- vide Order passed by DCIT,CPC, Bangalore, U/s. 154 of The Income Tax Act, 1961 dtd. 07-06-2019. 02. Meanwhile, CPC Bangalore, Suo-moto, passed another Rectification Order U/s. 154 of The Income Tax Act, 1961 dated 06-08-2019 vide DIN : CPC/17- 18/U7/1913910195, wherein the Addition made in earlier Order is deleted and Return Income is accepted by mentioning the Reason for Rectification on 5 th Page of Order that : "Condonation order U/s. 119(2) passed by the Board." The above referred Order is not communicated to the Appellant. Recently, came to know from the Income Tax Portal. 03. As the CPC, Bangalore has rectified its earlier Rectification Order dtd, 07-06- 2019 passed U/s. 154 of the Act, by passing suo moto another Rectification Order dtd. 06-08-2019 U/s. 154 of The Act, there is no cause for this Appeal which is against Rectification Order dtd. 07-06-2019 passed U/s. 154, confirmed by Appellate Order dtd. 22-07-2022 of Hon. CIT(A)- NFAC. ITA No.236/Rjt/2022 Sardar Patel Kelavni Mandal vs. ITO(E) Asst.Year –2017-18 - 3 - 04. In view of above factual and legal position, there is no cause for this appeal before your Honours. Hence your Honours may please be permitted to withdraw the appeal and oblige. 05. Following documents are enclosed herewith for kind perusal of your Honours. 1. Scan Copy of Rectification Order dtd. 06-08-2019 passed Suo Moto By CPC, Bangalore, accepting the Returned Income as Assessed Income.” 4. Further, the Ld. D.R. also submitted that it does not have any objection to withdrawal of the above appeal by the assessee. In view of the above, the appeal filed by the assessee is dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 29/02/2024 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/02/2024 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/ Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, राजोकट / DR, ITAT, Rajkot 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Rajkot 1. Date of dictation 28.02.2024 2. Date on which the typed draft is placed before the Dictating Member 28.02.2024 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 28.02.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .02.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 29.02.2024 7. Date on which the file goes to the Bench Clerk 29.02.2024 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................