Orissa Private Engineering College Association, Cuttack V. DCITCircle-2(1), Cuttack

MA 15/CTK/2019

AI Insights

The case involves the Orissa Private Engineering College Association, which filed a Miscellaneous Application against the dismissal of their appeal by the Income Tax Appellate Tribunal. The original appeal was dismissed due to the association's failure to rectify defects in the filing, specifically the lack of an affidavit in the condonation petition despite multiple opportunities to do so. The Tribunal's decision was based on the provisions of the ITAT Rules, 1963, and section 254(2) of the Income Tax Act, which allows for rectification of mistakes apparent from the record. The Tribunal concluded that since the affidavit was not part of the record when the original appeal was decided, its later submission could not be considered a mistake apparent from the record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300316 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-03-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 13-10-2019
• Laws Referred To: ITAT Rules, 1963, Section 254(2) of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Orissa Private Engg. Col Association, Barabati Stadium, Cuttack PAN No.AAATO 1667 P (Appellant Per Bench This is order of the Tribunal assessment year 2007 2. None represented on behalf of the assessee. Shri S.C.Mohanty, Sr DR appeared for the reve IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.15/CTK/2019 (in ITA No.437/CTK/2013) Assessment Year : 2007-08 Orissa Private Engg. College Association, Barabati , Cuttack Vs. DCIT, Circle Cuttack AAATO 1667 P (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 31 /0 Date of Pronouncement : 31 /0 O R D E R This is a Miscellaneous application filed by the the Tribunal dated 11.9.2019 in ITA No.437/CTK/2013 for the assessment year 2007-08. None represented on behalf of the assessee. Shri S.C.Mohanty, Sr DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 13) , Circle-2(1), Respondent) S.C.Mohanty, Sr DR 03/2023 /03/2023 by the assessee against the 437/CTK/2013 for the None represented on behalf of the assessee. Shri S.C.Mohanty, Sr M.A.No.15/CTK/2019 (in ITA No.437/CTK/2013) Assessment Year : 2007-08 Page2 | 3 3. In the miscellaneous application, the assessee has challenged the action of the Co-ordinate Bench of this Tribunal in dismissing the appeal of the assessee for non-rectification of the defects, most specifically filing of the affidavit in the condonation petition despite having been given sufficient opportunities. 4. A perusal of the paper book alongwith the affidavit shows that the assessee has now filed the petition for condonation of delay. This affidavit is dated 10.9.2019. A perusal of the appeal folder in the present case shows that the appeal was filed on 18.9.2013 and the defect memo has also been issued intimating the delay of 107 days. The appeal was posted for hearing on 18 occasions from 2013 to 2019. A perusal of Rule 10 of the ITAT Rules, 1963 provide that where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit. Admittedly, till the order of the Tribunal was passed, no such affidavit had been filed. Further, a perusal of the provisions of section 254(2) provides for rectifying a mistake apparent from the record. Admittedly, affidavit for condoning the delay was not before the Tribunal when the appeal was being disposed of. The affidavit has been filed subsequently. This does not create an error in the order of the Tribunal. This being so, the M.A filed by the assessee is dismissed. M.A.No.15/CTK/2019 (in ITA No.437/CTK/2013) Assessment Year : 2007-08 Page3 | 3 5. In the result, M.A. filed by the assessee stands dismissed. Order dictated and pronounced in the open court on 31/03/2023. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 31/03/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Orissa Private Engg. College Association, Barabati Stadium, Cuttack 2. The Respondent: DCIT, Circle-2(1), Cuttack 3. The CIT(A)-, Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//