Smt. Manjulaben C.Tomar, Ahmedabad V. The Income tax Officer,Ward-12(3), Ahmedabad

MA 237/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4807 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Ignorance of law

Judgement Text

, ‘C’ । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 237/Ahd/2019 (in ITA No. 1419/Ahd/2010) ( Assess ment Ye ar : 2006-07) S mt. M an ju la be n C. To ma r 1, Vi ja y P a rk C o- o p. So cie t y, Go r no K u vo, Ma ni nag ar , Ah me d aba d / V s . In co me T ax Of fi ce r W ar d – 12 (3 ), A h meda ba d लेख सं./ज आइआर सं./P A N / G IR N o . : A D O P T 3 2 8 7 F ( ल Appellant) . . ( / Respondent) ल र से/Appellant by : Sh ri Hi te nd ra S het h , A .R . र से / Respondent by : Shri Purushottam Kumar, Sr. D.R. स र ख D a t e o f H e a r i n g 01/04/2022 !"# र ख /D a t e o f P r o n o u n c e m e n t 08/04/2022 ORDER PER MAHAVIR PRASAD, JM: This miscellaneous application has been filed by the assessee under s.254(2) of the Act against the Tribunal order dated 14.03.2013 to recall the impugned ex parte order. 2. This Miscellaneous Application has been filed on 02.08.2009 and Tribunal passed order on 14.03.2013, meaning thereby, the Miscellaneous MA No. 237/Ahd/2019 [Smt. Manjulaben C. Tomar vs. ITO] AY 2006-07 - 2 - Application is time barred by 2073 days. In its application for condonation of delay, alongwith an affidavit has been filed by one Shri Hitendra Sheth, CA who stated that he was under the belief that there is a time limit of four years for filing of Miscellaneous Application before the Tribunal and could not give any plausible explanation for condonation of delay. 3. After hearing both the parties, we are not inclined to condone the delay as it is well settled principle that ignorance of law is not an excuse. As no plausible explanation has been given by the assessee for condonation of delay, thus, we dismiss the Miscellaneous Application on account of inordinate delay of 2073 days. 4. In the result, the miscellaneous application filed by the Assessee is dismissed. Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 08/04/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $. र ज / Revenue 2. आ ेद / Assessee '. सं(ं)* आ र आ + / Concerned CIT 4. आ र आ + - ल / CIT (A) .. / 0 1 2 2 )*3 आ र ल )* र#3 45द ( द / DR, ITAT, Ahmedabad 6. 1 78 9 इल / Guard file. By order/आदेश से3 उ /स4 ंज र आ र ल )* र#3 45द ( द । This Order pronounced in Open Court on 08/04/2022