M/s. Sandipani Education Trust, Kalawad (Shitla) V. The ITO, Ward-3, Rajkot

ITA 275/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1479 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 19-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201(1)

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 MISS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.275/RJT/2019 Assessment Year :2011-12 M/s.Sandipani Education Trust Sardar Graphics Bus Stand AR Kalavad Dist. Jamnagar. PAN : AADTS 9309 M Vs. ITO, Ward-3 Rajkot. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Written Submissions Revenue by : Shri B.D. Gupta, Sr.DR स ु नवाई क तार ख/ Date of Hearing : 29/09/2022 घोषणा क तार ख /Date of Pronouncement: 07/10/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld. Commissioner of Income-Tax(Appeals), Jamanagar [hereinafter referred to as “Ld.CIT(A) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) dated 29.8.2019 pertaining to the Asst.Year 2011-12. 2. None appeared on behalf of the assessee, a written submission was filed on behalf of the assessee. Therefore, we proceed to dispose of the appeal of the assessee after hearing the ld.DR and considering material available on record. ITA No.275/RJT/2019 2 3. We have gone through the impugned order of the ld.CIT(A). The challenge before the ld.CIT(A) was against order passed by the ld.AO under section 201(1) and 201(1A) of the Act. However, we find that the ld.CIT(A) dismissed the appeal of the assessee as being time barred by more than three months. The decision of the ld.CIT(A) in this regard is given at para-6 which reads as under: “Decision :- 6. It may be mentioned that there is delay in the case of appellant in filing of appeal. As per form no. 35 the date of service of the order u/s.201(1) and 201(1 A) of the Act dated 16/02/2015 has been shown as 20/02/2015 and whereas the appeal in the case of appellant has been filed only on 8th July 2015 i.e. beyond the time limit of 30 days as prescribed in the act. Again the appellant has not filed any letter/submission for condonation for delay in filing of appeal. In other words the appellant has not assigned any reason for delay of almost more than 3 months in filing of appeal. Considering this fact, the delay in filing of appeal in the case of appellant is hereby not condoned and his ground of appeal as filed as per form no. 35 is hereby dismissed. Since the appeal of the appellant has been dismissed on this technical ground and therefore, the grounds of appeals of the appellant are not required to be adjudicated upon on merit.” 4. Undoubtedly, in the present case there is no challenge to this decision of the ld.CIT(A) by the assessee. The ld.CIT(A) has dismissed the appeal of the assessee because the assessee has not filed any submission or explanation for condonation of delay of more than three months. Even before us also there is nothing placed to advert the finding of the ld.CIT(A) as to why the ld.CIT(A) ought to have condoned the delay; not to speak of absence of prayer or ground in this behalf being taken by the assessee in the present appeal. Only submissions placed before us in writing related to merits of the case. Since no infirmity has been pointed out in the substantive decision of the ld.CIT(A) by the assessee before us, we see no reason to set ITA No.275/RJT/2019 3 aside his order. Accordingly, we dismiss the appeal of the assessee on this very reason, and confirm that of the ld.CIT(A). 5. In view of the above, appeal of the assessee is dismissed. Order pronounced in the Court on 7 th October, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 7/10/2022