ITO Exemption , Bhubaneswar V. Sri Dattatreya Sai Ashram Trust, Bhubaneswar

MA 15/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5595 (ITAT-CUTTACK)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Income Tax Officer (Exemptions), Bhubaneswar PAN/GIR No (Appellant Per Bench This Miscellaneous application filed by the revenue order dated 26.6.2023 of the Tribunal in ITA No.98/CTK/2023 assessment year 2. Shri S.C.Mohanty, Sr. S.K.Sarangi, ld AR appeared for the assessee 3. 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 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.15/CTK/2024 (in ITA No.98/CTK/2023) Assessment Year : 2014-15 Income Tax Officer (Exemptions), Bhubaneswar Vs. Sri Dattatreya Sai Ashram Trust, Plot No.4706/5845, Gajapati Nagar, Sainik School Road, Bhubaneswar PAN/GIR No.AAJTS 1630 D (Appellant) .. ( Respondent Assessee by : Shri S.K.Sarangi, CA Revenue by : Shri S.C.Mohanty Date of Hearing : 26/0 Date of Pronouncement : 27/0 O R D E R This Miscellaneous application filed by the revenue dated 26.6.2023 of the Tribunal in ITA No.98/CTK/2023 assessment year 2014-15. S.C.Mohanty, Sr. DR appeared for the revenue S.K.Sarangi, ld AR appeared for the assessee. 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 Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 23) Sri Dattatreya Sai Ashram Trust, Plot No.4706/5845, Gajapati Nagar, Sainik School Road, Bhubaneswar Respondent) S.K.Sarangi, CA : Shri S.C.Mohanty, Sr DR 07/2024 /07/2024 This Miscellaneous application filed by the revenue is against the dated 26.6.2023 of the Tribunal in ITA No.98/CTK/2023 for the DR appeared for the revenue and Shri 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 M.A.No.15/CTK/2024 (in ITA No.98/CTK/2023) Assessment Year : 2014-15 Page2 | 2 delayed by 186 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. Further, the Revenue has not pointed out any mistake apparent on record in the order of the Tribunal on this issue. This being so, the M.A. filed by the revenue is rejected. 4. In the result, the M.A. filed by the revenue stands dismissed. Order dictated and pronounced in the open court on 26/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 26/07/2024 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), Bhubaneswar 2. The Respondent: Sri Dattatreya Sai Ashram Trust, Plot No.4706/5845, Gajapati Nagar, Sainik School Road, Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy//