Pandit Raj Narain Mishra Shiksha Sewa Sansthan, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 726/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4776 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-05-2017
• Assessment Year: misc
• Appeal Filed On: 04-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 726/LKW/2015 PANDIT RAJ NARAIN MISHRA SHIKSHA SEWA SANSTHAN 128/999, Y, BLOCK KIDWA I NAGAR, KANPUR V. CIT (EXEMPTION) LUCKNOW T AN /PAN : AACTP0085C (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 19 01 201 6 DATE OF PRONOUNCEMENT: 03 02 201 6 O R D E R PER SUNIL KUMAR YADAV: T HIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX REFUSING TO GRANT REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') . 2 . THIS APPEAL CAME UP FOR HEARING ON 19.1. 2016 AND ON PERUSAL OF RECORD, WE FIND THAT NOTICE WAS DULY SERVED UPON THE ASSESSEE, BUT NO POWER OF ATTORNEY IS PLACED ON RECORD. ON PERUSAL OF RECORD, IT IS ALSO NOTICED THAT THIS APPEAL IS BARRED BY 23 DAYS, FOR WHICH DEFECT MEMO WAS ALSO ISSUED BY TH E OFFICE, BUT DESPITE DEFECT MEMO, NO APPLICATION FOR CONDONATION OF DELAY IS MOVED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT IS MOVED ON BEHALF OF SHRI. ABHINAV : - 2 - : MEHROTRA, ADVOCATE, BUT SINCE NO POWER OF ATTORNEY IS ON RECORD IN H IS FAVOUR , THE APPLICATION FOR ADJOURNMENT CANNOT BE ENTERTAINED. MOREOVER , THERE IS NO APPLICATION FOR CONDONATION OF DELAY ON RECORD. THEREFORE, THIS APPEAL CANNOT BE ADMITTED FOR HEARING, AS THE SAME IS BEING BARRED BY LIMITATION. ACCORDINGLY, WE DIS MISS THE SAME. 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED BEING BARRED BY LIMITATION. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 3 RD 1 . APPELLANT FEBR UARY, 2016 JJ: 1901 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR