Yanam Old Age Home, Yanam V. The Commissioner of Income Tax Officer(Exemption), Hyderabad

ITA 96/VIZ/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0302 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 11-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 119(2)(b); 10B

Judgement Text

आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्ि ू रु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाक ृ ष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.95, 96 & 97/Viz/2021 (ननधधारण वषा / Assessment Year : 2016-17, 2017-18 & 2018-19) M/s. Yanam Old Age Home, C/o. Yanam Old Age Home, D.No.7-4-055, Old Rajeev Nagar, Yanam, Yanam District, UT Puducherry – 533464. PAN: AAAJY 0022 C Vs. Commissioner of Income Tax (Exemptions), Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Sri GVN Hari, Advocate प्रत्यधथी की ओर से / Respondent by : Sri MN Murthy Naik, CIT-DR स ु नवधई की तधरीख / Date of Hearing : 05/07/2022 घोषणध की तधरीख/Date of Pronouncement : 06/07/2022 O R D E R PER DUVVURU RL REDDY, Judicial Member : All the captioned appeals are filed by the assessee against the orders of the Ld. CIT (Exemptions), Andhra Pradesh, Telangana & Odisha, Hyderabad in F.No. CIT(E)/Hyd/55/119(2)(b)/2019-20, dated 17/02/2019 for the AY 2016-17, 2017-18 and 2018-19. 2 2. At the outset, we noted from the orders of the Ld. CIT(E) that the assessee - M/s. Yanam Old Age Home - has filed an application U/s. 119(2)(b) of the IT Act, 1961 before the Ld. CIT(E) for condonation of delay in filing Form 10B online for the AY 2016-17, 2017-18 and 2018- 19. After considering the facts and circumstances of the case, the Ld. CIT(E) rejected the assessee’s application for condonation of delay in filing Form 10B for AY 2016-17, 2017-18 and 2018-19 vide his orders dated 17/2/2019. Against these orders of the Ld. CIT(E), the assessee filed the instant appeals before the Tribunal. 3. At the time of hearing, the Bench has raised a query whether the orders passed by the Ld. CIT(E), Hyderabad U/s. 119(2)(b) of the IT Act, 1961 are appealable orders before the Income Tax Appellate Tribunal or nor? In response the Ld. AR and the Ld. DR are in concord with the view of the Bench that the instant appeals are not maintainable since the issue involved in these appeals is not the subject matter of appeal before the Income Tax Appellate Tribunal. Accordingly, the present appeals filed by the assessee are dismissed as they are not maintainable. 4. In the result, all the three appeals filed by the assessee are dismissed as not maintainable. 3 Pronounced in the open Court on the 06 th July, 2022. Sd/- Sd/- (एस बाऱाक ृ ष्णन) (द ु व्ि ू रु आर.एऱ रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Dated : 06.07.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 1. ननधधाररती/ The Assessee– Yanam Old Age Home, C/o. Yanam Old Age Home, D.No.7-4-055, Old Rajeev Nagar, Yanam, Yanam District, UT Puducherry – 533464. 2. रधजस्व/The Revenue – The Commissioner of Income Tax (Exemptions), 2 nd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad, Telangana – 500004. 3. The Principal Commissioner of Income Tax, 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax, 5. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, Visakhapatnam 6. गधर्ा फ़धईऱ / Guard file आदेशधन ु सधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam