AI Insights
The case involves four appeals filed by Basic Shiksha Lucknow against the orders of the Commissioner of Income Tax (Appeals) dated 29/08/2022 for the assessment years 2014-15 to 2017-18. The appeals were dismissed by the Income Tax Appellate Tribunal, Lucknow, due to being filed beyond the statutory time limit. The Tribunal noted the absence of any application for condonation of delay from the assessee. Consequently, the Tribunal did not proceed to evaluate the substantive issues of the appeals, focusing solely on the procedural aspect of timeliness.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 113193 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
15-10-2023
Assessment Year
2015-2016
Appeal Filed On
05-02-2023
Judgement Text
I.T.A. No. 49 to 52/Lkw/2023 Assessment year:2014-15 to 17-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No. 49 to 52/Lkw/2023 Assessment Year: 2014-15 to 2017-18 Basic Shiksha Lucknow, 2 nd Floor, Shiksha Bhawan, Jagat Narain Road, Chowk, Lucknow. PAN:AAAGB0643K Vs. AO,DCIT/ACIT-1, Lucknow. (Appellant) (Respondent) O R D E R PER BENCH: (A) All these appeals have been filed by the assessee for assessment years 2014-15 to 2017-18 against impugned appellate orders, all dated 29/08/2022 [DIN & Order No.ITBA/NFAC/S/250/2022-23/1045005682(1), No.ITBA/NFAC/S/250/2022-23/1045005930(1), No.ITBA/NFAC/S/250/2022- 23/1045006168(1) and No.ITBA/NFAC/S/250/2022-23/1045006358(1) respectively] of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) All these appeals have been filed by the assessee beyond the time limit prescribed u/s 253(3) of the Income Tax Act, 1961. As per noting of the Registry of Income Tax Appellate Tribunal, each of these four appeals is time barred by 37 days. Further, on perusal of records, it is found that no Appellant by None Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) I.T.A. No. 49 to 52/Lkw/2023 Assessment year:2014-15 to 17-18 2 application for condonation of delay in filing of these appeals has been filed from the assessee’s side. (C) In view of the foregoing, these four appeals are hereby dismissed in limine, without going into merits, these appeals being barred by limitation. (D) In the result, all the four appeals are dismissed being barred by limitation. (Order pronounced in the open court on 17/10/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:17/10/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Assistant Registrar
Mehul