The Parabada Co.Op. Milk Producers Society Ltd., Himatnagar V. The ITO, Ward-1, Himatnagar

MA 102/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8997 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-01-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 03-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

M.A. No.102/Ahd/2023 Assessment Year: 2019-20 Page 1 of 2 HE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.102/Ahd/2023 (In ITA No.128/Ahd/2023) Assessment Year: 2019-20 The Parabada Co-op. Milk Producers Society Limited, 15, Near Panchayat House, Post: Parabada – 383 001 Taluka: Himatnagar, Dist. Sabarkantha, Gujarat. [PAN – AAAAT 1278 N] Vs. The Income Tax Officer, Ward – 1, Himatnagar, Dist. Sabarkantha. . (Appellant) (Respondent) Assessee by Shri Dhinal Shah, CA Revenue by Shri J.L. Bhatia, Sr. DR Da te o f He a r in g 19.01.2024 Da te o f P ro n o u n ce m e n t 31.01.2024 O R D E R The present Miscellaneous Application is filed by the Assessee in respect of order dated 17.05.2023 passed by the Tribunal. 2. At the time of hearing, Ld. AR submitted that there is a delay of three days in filing the appeal. 3. The Ld. DR submitted that as per the provisions of Section 254 of the Income Tax Statute, the Tribunal does not have power to condone the delay. 4. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that as per Section 254 of the Income Tax Act, 1961, the Miscellaneous Application, if filed belatedly, there is no provision stated out that Tribunal can condone the delay. Since Section 254(2) has not given the powers to the Tribunal, the present Miscellaneous Application is dismissed. M.A. No.102/Ahd/2023 Assessment Year: 2019-20 Page 2 of 2 5. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on this 31 st January, 2024. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 31 st January, 2024 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad 1. Date of taking dictation 23.01.2024 2. Date on which the typed draft is placed before the Dictating Member 24.01..2024 3. Date on which the approved draft comes to the Sr. P.S./P.S. 30.01.2024 4. Date on which the approved draft is placed before other Member 30.01.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement 31.01.2024 6. Date on which the file goes to the Bench Clerk 31.01.2024 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of despatch of the Order