CIT Exemption , Bhopal V. Shree Vallabh Nagar Jain Shwetamber Murti Pujak Trust, Indore

MA 22/Ind/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8528 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-02-2024
• Assessment Year: misc
• Appeal Filed On: 10-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M.A.NO.21/Ind/2024 (Arising out of ITA No. 71/Ind/2021) Commissioner of Income-tax (Exemption), Bhopal बनाम/ Vs. Shri Shwetamber Jain Tapagach Upashraya Trust, 4/2, Race Course Road, Indore (Applicant/Revenue) (Assessee/Respondent) PAN: AAOTS8101N M.A.NO.22/Ind/2024 (Arising out of ITA No. 74/Ind/2021) Commissioner of Income-tax (Exemption), Bhopal बनाम/ Vs. Shree Vallabh Nagar Nain Shwetamber Murti Pujak Trust, 33-34/2, Vallabh Nagar, Indore (Applicant/Revenue) (Assessee/Respondent) PAN: AAQTS2779G Assessee by Shri S.N. Agrawal & Shri Pankaj Mogra, CA Revenue by Shri Ashish Porwal, Sr. DR Date of He aring 23.02.2024 Date of Pronoun ce me nt 26.02.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: The captioned two separate Misc. Applications [‘”M/As”] u/s 254(2) of Income-tax Act, 1961, being M/A No. 21/Ind/2024 and M/A No. 22/Ind/2024, are filed by Revenue/applicant seeking rectification/re-call of Shree Shwetambar Jain Tapagach Upashraya Trust, Indore, And Shree Vallabh Nagar Jain Shwetamber Murti Pujak Trust,Indore M.A.Nos. 21 & 22/Ind/2024 Page 2 of 3 a consolidated Order dated 18.11.2022 passed by ITAT, Indore Bench in ITA No. 71/Ind/2021 and ITA No. 74/Ind/2021 respectively. Due to a common background and for the sake of clarity, these two M/As are being disposed of by this common order. 2. At the outset, we may note the background of these two M/As. Initially, the ITAT, Indore passed a consolidated order dated 18.11.2022 disposing of two different appeals of two different assessees, namely ITA No. 71/Ind/2021 of Shri Shwetamber Jain Tapagach Upashraya Trust and ITA No. 74/Ind/2021 of Shri Vallabh Nagar Jain Shwetamber Murti Pujak Trust. Thereafter, the Revenue filed a single M/A No. 24/Ind/2023 seeking rectification/re-call in both matters. When it was pointed out to Ld. DR appearing for Revenue that such single M/A seeking rectification/re-call in two matters is not entertainable, Ld. DR immediately understood this technical aspect and requested to consider the said M/A as arising in one matter i.e. arising in case of ITA No. 71/Ind/2021. After consensus of both sides, the request of Ld. DR was accepted and the said M/A No. 24/Ind/2023 was treated as arising out of ITA No. 71/Ind/2021 of Shri Shwetamber Jain Tapagach Upashraya Trust and accordingly disposed of vide Order dated 03.01.2024. Now, the revenue has again come in two newer and separate M/As in both matters before us. We proceed to adjudicate these M/As one by one. M/A No. 21/Ind/2024 - Shri Shwetamber Jain Tapagach Upashraya Trust: 3. Both sides agree that this M/A is replica of previous M/A No. 24/Ind/2023 and since the previous M/A has already been decided, this newer M/A becomes infructuous. Accordingly, this M/A is dismissed. M/A No. 22/Ind/2024 - Shri Vallabh Nagar Jain Shwetamber Murti Pujak Trust.: 4. Both sides agree that this M/A is now delayed by 224 days. So far legal provision in this regard is concerned, we note that there is an authority Shree Shwetambar Jain Tapagach Upashraya Trust, Indore, And Shree Vallabh Nagar Jain Shwetamber Murti Pujak Trust,Indore M.A.Nos. 21 & 22/Ind/2024 Page 3 of 3 enshrined in section 253(5) for condonation of delay in filing appeal/cross- objection but there is no authority in section 254(2) for condonation of delay in filing M/A. There are judicial rulings of ITAT also holding so. In fact, ITAT, Indore Bench has also taken this view in M.A. No. 18/Ind/2023 DCIT, Bhopal Vs. LBS Hospital, Bhopal, order dated 19.07.2023. Therefore, we have no authority to condone the delay in filing M/A in any situation and for whatever reason. Faced with this situation, this M/A is also dismissed being time-barred. 5. Resultantly, both of these M/As are dismissed. Order pronounced in the open court on 26.02.2024. sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 26.02,2024. CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore