Vivek Vidhiya Vikas Trust, Amreli V. The ACIT CPC Bangalore, Bangalore

ITA 319/RJT/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3091 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-04-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(1); 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No. 319/Rjt/202 2 ( नधा रण वष / A ss es sment Year : 2014-15) V i vek Vi dh iy a V ik a s T r us t V i vek V id hi ya T r u s t, O p p. R ai lw a y S ta ti o n , Pa nch wa ti , A mr e li बनाम/ Vs . T h e A C I T C P C , B a n ga lor e थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A A T V 1 4 1 8 R (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Written Submission यथ क ओर से / Respondent by : Shri V. J. Boricha, Sr.D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 02/04/2024 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 08/04/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the appellant is directed against the order dated 15.09.2022 passed by the National Faceless Appeal Centre (‘NFAC’), arising out of the intimation dated 14.03.2016 passed by the ITA No. 319/Rjt/2022 [Vivek Vidhiya Vikas Trust vs. PCIT] A. Y. 2014-15 - 2- AO (CPC), Bangalore under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2014-15. 2. At the time of hearing of the instant appeal, none appeared on behalf of the appellant. Since, number of occasions the appellant did not appear before us and sometime written notes of submissions were filed, we decided to take up the matter ex parte. 3. After perusal of records placed before us, it is found that the appeal is barred by limitation for 43 days, a note in respect of such condonation of delay has been filed by the appellant wherein it was mentioned that the details in support of the explanation causing such delay will be furnished at the time of hearing of the matter. Needless to mention that those documents were not even filed by the appellant before us, neither any explanation has been rendered by the appellant in support of such delay caused in filing the instant appeal before us. We have very carefully verified the entire documents placed before us so filed by the appellant, nowhere any application for condonation of delay explaining such delay has been found to have been filed, nor any affidavit in support of delay has been filed by the appellant before us. Hence, the delay in preferring the appeal cannot be condoned in the absence of any application or affidavit filed by the appellant. Thus, the appeal cannot be admitted by ITA No. 319/Rjt/2022 [Vivek Vidhiya Vikas Trust vs. PCIT] A. Y. 2014-15 - 3- us. In that view of the matter, the appeal is found to be not maintainable as the same is barred by limitation. The appeal is, thus, dismissed. 4. In the result, appeal preferred by the appellant is dismissed. This Order pronounced on 08/04/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 08/04/2024 S. K. SINHA 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, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t