Institute of Management and Information Science, Bhubaneswar V. CIT Exemption, Hydeabad

ITA 261/CTK/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6744 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 06-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 119(2)(b)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Assessment Year Institute of Management and Information Science, Swagat Vihar, Bankuala, Bhubaneswar 751 002 PAN/GIR No. (Appellant Per Bench These are of the ld CIT(Exemptions No.ITBA/COM/F/17/2023 2017-18 to 2020 2. None appeared on behalf of the assessee when the matter was called on for hearing. However, separate IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.259 to 262/CTK/20 Assessment Years : 2017-18 to 2020 Institute of Management and Information Science, Swagat Vihar, Bankuala, Bhubaneswar- Vs. CIT (Exemptions), Hyderabad PAN/GIR No.AAATI 2941 Q (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Charan Dass, Sr. Date of Hearing : 09/10 Date of Pronouncement : 09/10 O R D E R These are appeals filed by the assessee against the of the ld CIT(Exemptions). Hyderabad all dated ITBA/COM/F/17/2023-24/1053599860(1) for the assessment year 18 to 2020-2021, respectively. None appeared on behalf of the assessee when the matter was led on for hearing. However, separate adjournment petition Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND , ACCOUNTANT MEMBER /CTK/2023 18 to 2020-2021 CIT (Exemptions), Respondent) : Shri Charan Dass, Sr. DR 10/2023 Date of Pronouncement : 09/10/2023 filed by the assessee against the separate orders dated 7.6.2023 in Appeal for the assessment years None appeared on behalf of the assessee when the matter was adjournment petitions dated ITA Nos.259 to 262/CTK/2023 Assessment Years : 2017-18 to 2020-2021 Page2 | 3 9.10.2023 in respect of each appeal are placed on record to adjourn the appeals till 1 st week of November on the ground that the ld AR is preoccupied on the date fixed for hearing. Since the matter can be decided in the absence of the assessee, we reject the adjournment petitions and proceed to dispose of the appeals on merits. 3. Shri Charan Dass, ld Sr DR appeared for the revenue. 4. We have heard ld Sr DR and perused the materials on record. A perusal of orders of the ld CIT(E) show that the assessee had filed condonation application for delay in filing Form 10BB for the assessment years 2017-18 to 2020-21. The assessee was requested to furnish certain information justifying its application for condonation of delay. As there was no sufficient reason which prevented the assessee from filing the same within the due date, the ld CIT(E) rejected the applications and dismissed the appeals. Against the rejection of appeals by the ld CIT(E), the assessee has filed appeals before the Tribunal. 5. We observe that no appeal against the order passed by the ld Commissioner under section 119(2)(b) is maintainable before the Tribunal. We further note that against such type of orders i.e. order passed under section 119()(b) can be appealed directly to the Secretary, CBDT or can be challenged through Writ before the Hon’ble Jurisdictional High Court. Therefore, we reject the appeals treating the same as infructuous.. ITA Nos.259 to 262/CTK/2023 Assessment Years : 2017-18 to 2020-2021 Page3 | 3 6. In the result, appeals filed by the assessee stand dismissed. Order dictated and pronounced in the open court on 09/10/2023. Sd/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 09/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Institute of Management and Information Science, Swagat Vihar, Bankuala, Bhubaneswar-751 002 2. The respondent: CIT (Exemptions), Hyderabad 3. The CIT(A)- concerned 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//