INCOME TAX OFFICER (EXEMPTIONS), BERHAMPUR, AAYAKAR BHAWAN V. SEVA BHARATI, MUNDIGARH

ITA 287/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4047 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-09-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 30-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY; LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Income Tax Officer (Exemptions), Berhampur PAN/GIR No (Appellant This is CIT(A), NFAC, Delhi 21/10231634 2. Shri S.C.Mohanty intern, The Law College appeared on behalf of the assessee. However, The Law College, Cuttack assisted in the Court for the assessee. 3. I have considered the submission of ld Sr DR. The tax effect in the present case is below the prescribed limit. However, the ld IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.287/CTK/2024 Assessment Year : 2021-22 Income Tax Officer (Exemptions), Berhampur Vs. Seva Bharati, Mundigarh, Tumudibandha, Kandhamal PAN/GIR No.AABTS 7275 A (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 2/09 Date of Pronouncement : 2/0 O R D E R an appeal filed by the revenue against the order of the ld CIT(A), NFAC, Delhi dated 28.5.2024 in Appeal No. for the assessment year 2021-2022. Shri S.C.Mohanty, ld Sr DR assisted by Shri Chandra Sekhar Panda intern, The Law College represented on behalf of the revenue. appeared on behalf of the assessee. However, Ms Layatmika Nath The Law College, Cuttack assisted in the Court for the assessee. I have considered the submission of ld Sr DR. The tax effect in the present case is below the prescribed limit. However, the ld Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Seva Bharati, Mundigarh, Tumudibandha, Kandhamal Respondent) , ld Sr DR 9/2024 /09/2024 inst the order of the ld in Appeal No.CIT(A),NFAC/2020- Shri Chandra Sekhar Panda represented on behalf of the revenue. None Ms Layatmika Nath, intern, The Law College, Cuttack assisted in the Court for the assessee. I have considered the submission of ld Sr DR. The tax effect in the present case is below the prescribed limit. However, the ld ITA No.287/CTK/2024 Assessment Year : 2021-22 Page2 | 4 CIT(Exemptions), Hyderabad has vide letter dated 24.6.2024 given the following reasons for filing of the appeal: ITA No.287/CTK/2024 Assessment Year : 2021-22 Page3 | 4 4. A perusal of the reasons shows that the reasons claimed is “Constitutional validity of the provisions of Act or Rule is under Challenge” . This is not an issue which can be raised before the Tribunal. In any case, there is no constitutional validity of any provisions applicable in appeal of the Revenue. On this ground, specifically the ld CIT(A) has also not adjudicated any constitutional validity of any provisions of the Act or Rule. On account of tax effect, the appeal of the revenue is dismissed. 5. Further, even on merits, it is noticed that the audit report has been filed within the time by the Chartered Accountant of the assessee and it is an admitted fact that on account of technical issue, the acceptance of the said audit report filed by the auditor of the assessee within the time was delayed by 18 days. This being so, as the audit report has been filed within time by the auditor of the assessee and same has been recognized by the ld CIT(A) and as it is noticed that the ld CIT(A) has followed the judicial discipline in following the decisions of various Hon’ble High courts on this issue, the findings of the ld CIT(A) stands confirmed and the appeal of the revenue stands dismissed. 6. In the result, appeal of revenue stands dismissed. Order dictated and pronounced in the open court on 2/09/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 2/09/2024 ITA No.287/CTK/2024 Assessment Year : 2021-22 Page4 | 4 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt. Secretary ITAT, Cuttack 1. The Appellant : Income Tax Officer (Exemptions), Berhampur 2. The Respondent: Seva Bharati, Mundigarh, Tumudibandha, Kandhamal 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Berhampur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//