ITO EXMP, Bhubaneswar V. Navodaya Trust, Khorda

MA 14/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0949 (ITAT-CUTTACK)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-07-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 17-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Income Tax officer (Exemptions), Pratakhyakar Bhawan, Inside Regional Telecom Training Centre, BSNL, Vani Vihar, Bhubaneswar. PAN/GIR No (Appellant Per Bench This is an M.A. filed by the revenue order dated 21.9 2016-17. 2. Shri S.C.Mohanty, Sr. S.K.Sarangi, ld AR appeared for the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.14/CTK/2024 (in ITA No.224 /CTK/2023 Assessment Year : 2016-17 Income Tax officer (Exemptions), Pratakhyakar Bhawan, Inside Regional Telecom Training Centre, BSNL, Vani Vihar, Bhubaneswar. Vs. Navodaya Trust, Plot No.1881, Infront of BPCL Petrol Pump, Chandrasekharpur, Bhubaneswar PAN/GIR No.AAATN 2553 M (Appellant) .. ( Respondent Assessee by : Shri S.K.Sarangi, CA Revenue by : Shri S.C.Mohanty Date of Hearing : 12/0 Date of Pronouncement : 12/0 O R D E R is an M.A. filed by the revenue seeking recall 21.9.2023 in ITA No.224/CTK/2023 for the assessment year S.C.Mohanty, Sr. DR appeared for the revenue and Shri S.K.Sarangi, ld AR appeared for the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 23) Navodaya Trust, Plot No.1881, Infront of BPCL Petrol Pump, Chandrasekharpur, Bhubaneswar Respondent) S.K.Sarangi, CA : Shri S.C.Mohanty, Sr DR 07/2024 /07/2024 seeking recall of the Tribunal /CTK/2023 for the assessment year DR appeared for the revenue and Shri M.A.No.14/CTK/2024 (in ITA No.224 /CTK/2023) Assessment Year : 2016-17 Page2 | 3 3. It was submitted by ld Sr DR that the order of the Tribunal suffers from a mistake apparent from record that as the ITAT in the case of Sri Dattatreya Sai Ashram Trust for the assessment year 2014-15 has relied upon the decision of the Hon’ble Supreme Court in Nagpur Hotel Owners Assocaition wherein, the Hon’ble Supreme Court held that if Form 10 is produced before the Assessing Officer during assessment proceedings, that is sufficient compliance but in the present case the Tribunal has held that if Form 10 is filled during the proceedings to give appeal effect to the order, that is also sufficient compliance. It was submitted that the M.A. filed by the revenue is delayed by 79 days. 4. In reply, ld AR submitted that there is no mistake apparent in the order of the Tribunal. 5. We have considered the rival submissions. A perusal of the M.A. filed by the revenue clearly shows that the M.A. filed by the revenue is delayed by 79 days and there is no power granted to the Tribunal to condone the delay in filing of the miscellaneous petition u/s.254(2) of the Act. In these circumstances, the M.A. filed by the revenue stands dismissed on account of limitation. Even otherwise, the Tribunal has also dismissed the revenue’s appeal on account of tax effect and the Revenue has not pointed out any mistake apparent on record in the order of the Tribunal oin this issue. This being so, the M.A. filed by the revenue is rejected. M.A.No.14/CTK/2024 (in ITA No.224 /CTK/2023) Assessment Year : 2016-17 Page3 | 3 6. In the result, the M.A. filed by the revenue stands dismissed. Order dictated and pronounced in the open court on 12/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 12/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, CUTTACK 1. The Appellant : Income Tax officer (Exemptions), Pratakhyakar Bhawan, Inside Regional Telecom Training Centre, BSNL, Vani Vihar, Bhubaneswar 2. The Respondent: Navodaya Trust, Plot No.1881, Infront of BPCL Petrol Pump, Chandrasekharpur, Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//