Shri Patel Khusmanbhai Chandubhai HUF, Surat V. The C.I.T-3, Surat

MA 27/SRT/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9002 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA No.27/SRT/2022 [Arising out of ITA No.335/AHD/2017] Assessment Year: (2011-12) (Physical Court Hearing) Patel Khushmanbhai Chandubhai (HUF),Opp. Nityanandeshwar Mahadev Temple, At. Nani, Nr. Naher, Ved Road, Surat. Vs. The CIT-3, Surat. (Applicant) (Respondent) èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAIHP4025 L Assessee by Shri Rushi Parekh, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 09/09/2022 Date of Pronouncement 03/11/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of captioned application, the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961(in short ‘the Act’) has crept in the order of the Tribunal dated 06.02.2020. 2. At the outset, Learned Counsel for the assessee submitted that Miscellaneous Application filed by the assessee is barred by limitation by six hundred three (603) days. The Ld. Counsel fairly agreed that no petition for condonation of delay has been filed by assessee. Thus, we note that Learned Counsel, has not explained the reasons for delay. In fact no affidavit or application for condonation of delay has been filed by the assessee. The Learned Departmental Representative (ld. DR) for the Revenue submits that since no petition for condonation of delay has been filed by the assessee, therefore delay should not be condoned. Page | 2 MA.27/SRT/2022 AY.2011-12 Patel K Chandubhai (HUF) 3. We have heard both the parties and perused the material available on record. We note that since assessee has not filed petition for condonation of delay and did not explain the sufficient cause for delay, therefore, we do not condone the delay, and assessee’s MA is hereby dismissed. 4. In the result, Miscellaneous Application filed by the assessee is dismissed. Order is pronounced on 03/11/2022 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 03/11/2022 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat