Shikshan Sevak Co Op Society Ltd., Sangli V. Principal Commissioner of Income-Tax -1, Pune

ITA 834/PUN/2022

AI Insights

The case involves Shikshan Sevak Co. Op. Society Ltd., which appealed against an order from the Principal Commissioner of Income Tax (PCIT), Pune-1, dated 18-03-2022, concerning the assessment year 2017-18. The appeal was filed with a delay of 190 days, and despite multiple adjournments, the assessee failed to provide a condonation petition for the delay. The Tribunal, referencing a Supreme Court decision, dismissed the appeal on procedural grounds without delving into the substantive issues of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137526 (ITAT-PUNE)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: B
• Next Hearing Date: 19-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 22-11-2022
• Other Referred Cases: University of Delhi vs. Union of India
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.834/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Shikshan Sevak Co. Op. Society Ltd., Tanaji Chowk, Sangli - 416416 PAN : AAAAS1169H Vs. PCIT-1, Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2017-18 arises against the PCIT, Pune-1’s order dated 18-03-2022 passed in case No.ITBA/REV/F/ REV5/2021-22/1041001720(1) in proceedings under Section 263 of the Income Tax Act, 1961, in short ‘the Act’. Heard both the parties at length. Case file perused. 2. It transpires during the course of hearing that the assessee’s instant appeal; instituted on 23.11.2022, against the PCIT’s section Assessee by Shri M.K. Kulkarni and Mrs. J.R. Chandekar Revenue by Shri Sardar Singh Meena Date of hearing 20-04-2023 Date of pronouncement 24-04-2023 ITA No.834/PUN/2022 Shikshan Sevak Co. Op. Society Ltd. 2 263 revision order dated 18.03.2022, suffers from 190 days’ delay in filing. We further note that the instant appeal has already witnessed seven adjournments till date i.e. on 16.01.2023, 01.03.2023, 09.03.2023, 21.03.2023, 24.03.2023 and 30.03.2023 in all. Learned counsel could hardly dispute that the assessee has not filed any condonation petition regarding the above stated delay despite availing numerous opportunities. Faced with the situation, we quote hon’ble apex court’s landmark decision in University of Delhi vs. Union of India in Civil Appeal Nos.9488 & 9489 of 2019, judgment dated 17.12.2019 that such a delay ought to be satisfactorily explained before a lis is taken-up for adjudication on merits. We therefore reject the assessee’s instant appeal on account of non condonation of delay in issue involving 190 days. Ordered accordingly. All other pleadings on merits stand rendered academic. 3. This assessee’s appeal is dismissed in the above terms. ITA No.834/PUN/2022 Shikshan Sevak Co. Op. Society Ltd. 3 Order pronounced in the Open Court on 24 th April, 2023. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ᳰदनांक Dated : 24 th April, 2023 GCVSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order is forwarded to: 1. अपीलाथᱮ / The Appellant; 2. ᮧ᭜यथᱮ / The Respondent; 3. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 4. गाडŊ फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune