Shree Gyandeep Trust, RAJKOT-GUJARAT V. The Commr. Of Income Tax-1, RAJKOT-GUJARAT

ITA 331/RJT/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8148 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 06-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S BHALLA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA.NO.331/RJT/2016 / ASSTT. YEAR: - SHREE GYANDEEP TRUST C/O. PRABHUDAS P. SHRIMALI GAUTAMNAGAR, DASI JIVANPARA, RAJKOT. VS THE CIT - 1 RAJKOT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI P.S. BHALLA, SR.DR / DATE OF HEARING : 17/07/2019 / DATE OF PRONOUNCEMENT: 19 /07/2019 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.COMMISSIONER OF INCOME TAX-I, RAJKOT DATED 26.11 .2007 PASSED UNDER SECTION 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961. 2. THIS APPEAL WAS PRESENTED BEFORE THE TRIBUNAL ON 6.9.2016. REGISTRY HAS POINTED OUT THAT APPEAL OF THE ASSESSEE IS TIME BARRED BY 3,145 DAYS. THE APPEAL HAS BEEN LISTED ON BOARD ON 23.3.2017. THE DEFECT WITH REGARD TO APPEAL BEING TIME BARRED WAS INTIMATED TO THE ASSES SEE, BUT NEITHER THE ASSESSEE FILED ANY APPLICATION FOR CONDONATION OF D ELAY, NOR SUBMITTED ANY DETAILS. IT ALSO EMERGES OUT THAT APPLICATION FOR REGISTRATION UNDER SECTION 12A(A) WAS FILED ON 31.5.2007. THE LD.COMMISSIONER HAS OBSERVED THAT THIS APPLICATION HAS BEEN FILED AFTER 11 YEARS AND 8 MON THS OF REGISTRATION OF THE ITA NO.331/RJT/2016 2 TRUST. IN OTHER WORDS, THE TRUST WAS REGISTERED UN DER BOMBAY PUBLIC TRUST ON 24.10.1994. FOR THE PURPOSE OF GRANTING OF REGISTR ATION UNDER SECTION 12A, APPLICATION IN FORM NO.10A WAS FILED ON 31.5.2007. THERE IS A TIME GAP OF 11 YEARS. THE ASSESSEE DID NOT FILE ANY SUBMISSION BE FORE THE LD.COMMISSIONER AND UNDER THE COMPELLING CIRCUMSTANCES, ITS APPLICA TION FOR REGISTRATION WAS REJECTED BY THE LD.COMMISSIONER. THEREAFTER, THE A SSESSEE DID NOT FILE APPEAL BEFORE THE TRIBUNAL FOR ALMOST NINE YEARS. THE ASS ESSEE HAS NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY. THE LD.COUNS EL FOR THE ASSESSEE FILED APPLICATION FOR ADJOURNMENT. HOWEVER, LOOKING INTO ALL THESE FACTS AND CIRCUMSTANCES, WE DO NOT FIND ANY REASON TO GRANT A DJOURNMENT. THE ASSESSEE IS UNNECESSARILY LINGERING THE MATTER AND KEEPING I T PENDING AT THE LEVEL OF THE TRIBUNAL. WE DO NOT FIND ANY MERIT IN THIS APPEAL. IT IS DISMISSED. 3. IN THE RESULT, APPEALS OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE COURT ON 19 TH JULY, 2019 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER