Municipal Kreeda pranganam Swimming pool Society, Guntur V. CIT, Guntur

ITA 62/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0841 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 27-04-2010
• Assessment Year: misc
• Appeal Filed On: 09-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Assessee Lawyers: C KAMESHWARA RAO
• Keywords: Condonation of delay
• Section: 143(3); 12A; 12AA

Judgement Text

ITA NO. 62/VIZAG/2009 MUNICIPAL KREDA PRANGANAM GUNT UR PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.62/VIZAG/2009 ASSESSMENT YEAR: NA MUNICIPAL KREEDA PRANGANAM & SWIMMING POOL SOCIETY, GUNTUR VS. CIT GUNTUR (APPELLANT) AAATN 3214 H (RESPONDENT) APPELLANT BY: SHRI C. KAMESHWARA RAO, ADVOCATE RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI SUNIL KUMAR YADAV, ACCOUNTANT MEMBER: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT ON VARIOUS GROUNDS. THE REGISTRY HAS RAISED AN OBJE CTION THAT THIS APPEAL IS FILED LATE BY 278 DAYS. A DEFECT NOTE WAS ISSUED TO THE ASSESSEE TO EXPLAIN THE DELAY IN FILING OF THE APPEAL. IN RESPONSE THER ETO THE LD COUNSEL FOR THE ASSESSEE HAS FILED THE APPLICATION FOR CONDONATION OF DELAY STATING THEREIN THAT THE ASSESSEE HAS RECEIVED THE ORDER FOR REJECT ING THE REGISTRATION OF THE ASSESSEE SOCIETY U/S 12A OF THE INCOME-TAX ACT FROM THE CIT ON 8-3-2008. THE ASSESSEE FILED A PETITION ON 3-12-2008 TO THE C IT REQUESTING HIM TO RECTIFY THE ORDER REFUSING THE REGISTRATION SINCE T HE ORDER WAS PASSED BEYOND THE STIPULATED TIME U/S 12AA OF THE ACT. IN THE MEANTIME THE AO HAS PASSED AN ORDER U/S 143(3) R.W.S. 147 OF THE AC T FOR THE ASSESSMENT YEAR 2001-02 DATED 31-12-2008 AND RAISED A DEMAND O F TAX AT RS.21,99,967/- BY TREATING THE ENTIRE INCOME OF THE SOCIETY INCLUDING THE ITA NO. 62/VIZAG/2009 MUNICIPAL KREDA PRANGANAM GUNT UR PAGE 2 OF 3 CORPUS DONATION AS REVENUE INCOME. THEREAFTER THE A SSESSEE WAS CONSTRAINED TO FILE AN APPEAL BEFORE THE TRIBUNAL A GAINST THIS ORDER OF THE CIT DATED 18-1-2008. 2. DURING THE COURSE OF HEARING LD COUNSEL FOR THE ASSESSEE COULD NOT EXPLAIN SATISFACTORILY THE REASONS FOR THE DELAY IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. THE APPEAL AGAINST THE ORDER OF THE C IT IS REQUIRED TO BE FILED WITHIN 60 DAYS OF THE DATE ON WHICH THE ORDERS SOUG HT TO BE APPEALED AGAINST IS COMMUNICATED TO THE ASSESSEE AS PER THE PROVISIONS OF SEC.253(3) OF THE INCOME-TAX ACT. THOUGH THE TRIBUN AL HAS GIVEN POWER TO THE DELAY IF THERE IS A DELAY IN ITS FILING BUT THE RE SHOULD BE SUFFICIENT CAUSE FOR NOT PRESENTING THE APPEAL DURING THAT PERIOD. I N THE INSTANT CASE THE ASSESSEE HAS RECEIVED THE ORDERS OF THE CIT AS PER HIS APPLICATION FOR CONDONATION OF DELAY ON 8-3-2008. THEREAFTER HE DID NOT TAKE ANY ACTION/STEP TO FILE AN APPEAL BEFORE THE TRIBUNAL. HE HAS APPROACHED THE CIT FOR RECTIFICATION ONLY ON 3-12-08 I.E. AFTER AB OUT 9 MONTHS. THE APPEAL BEFORE THE TRIBUNAL WAS FILED ON 12-2-2009. NOTHING IS BORNE OUT FROM THE APPLICATION FOR CONDONATION OF DELAY AS TO FOR WHAT THE ASSESSEE WAS WAITING FOR FILING AN APPEAL BEFORE THE TRIBUNAL. IN THE ENT IRE APPLICATION WE DO NOT FIND ANY SUFFICIENT CAUSE FOR THE DELAY IN PRESENTI NG THE APPEAL BEFORE THE TRIBUNAL. 3. NO DOUBT IT HAS BEEN REPEATEDLY HELD THAT FOR CO NDONING A THE DELAY THE AUTHORITIES SHOULD ADOPT A LIBERAL APPROACH BUT AT LEAST IN THOSE CASES WHERE THE APPELLANT FAILED TO PLACE SUFFICIENT CAUS E FOR THE DELAY IN PRESENTING THE APPEAL, THE DELAY SHOULD NOT BE COND ONED BECAUSE THERE SHOULD BE SOME FINALITY OF THE ORDER. IF THE DELAY I S CONDONED WITHOUT ANY SUFFICIENT REASONS THERE WOULD NOT BE END OF LITIGA TION AND THIS CANNOT BE THE INTENTION OF THE LEGISLATURE AND THE OBJECT OF THE LAW OF LIMITATION. WE, THEREFORE, DECLINE TO ENTERTAIN THE REQUEST OF THE ASSESSEE. ITA NO. 62/VIZAG/2009 MUNICIPAL KREDA PRANGANAM GUNT UR PAGE 3 OF 3 SINCE THE APPEAL IS HELD TO BE TIME BARRED WE FIND NO JUSTIFICATION TO ADJUDICATE THE ISSUE ON MERIT. ACCORDINGLY THE APPE AL OF THE ASSESSEE IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON 3 RD MAY, 2010. SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS VISAKHAPATNAM, DATE: 03-05-2010. COPY TO 1 SHRI HARI ASSOCIATES, CHARTERED ACCOUNTANTS, 8/2 ARUNDELPET, GUNTUR 522 002 2 3 4 THE CIT, GUNTUR THE DR, ITAT, VISAKHAPATNAM GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM