GURU VALLABH EDUCATIONAL WELFARE SOCIETY, BATHINDA V. INCOME TAX OFFICER(EXEMPTIONS) WARD, AMRITSAR

MA 31/ASR/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0251 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 11 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-05-2024
• Assessment Year: misc
• Appeal Filed On: 12-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER M. A. No. 31/Asr/2019 (In I.T.A. No.181/Asr/2018) Assessment Year: 2014-15 Guru Vallabh Educational Welfare Society, 6203, Sikri Bazar, Bathinda. [PAN:AAAAG5594N] (Appellant) Vs. ITO, (Exemption), Ward Amritsar. (Respondent) Appellant by None Respondent by Sh. Radhey Shyam Jaiswal, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 12.08.2024 ORDER Per: Udayan Das Gupta, JM This miscellaneous application has been filed by the assessee, (through his counsel Mr Ashwani Kumar (FCA) ) , u/s 254(2) of the Act 61, dated 2 nd August, 2019, received vide registered post at the office of the ITAT, Amritsar, on 13 th August , 2019, against the order of the Tribunal in ITA No 181 / ASR / 2018, passed on 22/01/2019, dismissing the appeal for want of prosecution. M. A. No. 31/Asr/2019 (In I.T.A. No.181/Asr/2018) 2 2. It is seen that the said application for recall of order dated 22/01/2019, has been filed beyond the stipulated time period prescribed u/s 254(2) of the Act 61, and the same is belated by thirteen days. No application for condonation of delay has been filed. 3. It is seen from order sheet entries that this case has been fixed for hearing number of times on 18 th Feb 2022, on 4 th March 2022, when the Ld. AR prays for adjournment in writing and the case is refixed again on 25 th March, 2022. 3.1 No appearance on the stipulated date and the case is again adjourned to 22 nd April, 2022, and still no representation on the date. Thereafter, refixed again on 28 th August 2023, still no appearance, refixed again on 19 th September, 2023, when written adjournment was filed. Case refixed on 3 rd October, 2023, represented by Ashwani Kumar ( FCA ) . The AR was requested to file an explanation for delay in filing MA application beyond the stipulated time limit prescribed under section 254(2) . 4. No petition for condonation of delay has been filed and on 21 st November, 2023, Mr Ashwani Kumar ( FCA ) appears and withdraws his power of attorney . Notice of refixation sent vide registered post. 4.1 Case again refixed on 11 th January 2024, where there is no representation. Again notice vide registered post, and also vide e mail. M. A. No. 31/Asr/2019 (In I.T.A. No.181/Asr/2018) 3 4.2 Finally case was refixed on 18 th April 2024, and there was no representation. Notice was directed to be issued vide registered post and also through Ld DR. Case fixed on 16 th May 2024. 4.3 Notice sent vide registered post, returned back by postal authorities on 02/05/2024, with postal remark “No Such Person” . 4.4 Report has been furnished by the ITO (Exemption), Amritsar, dated 26 th April 2024, that hearing notices has already been served on the assessee as per e mail id available in the PAN data base as well as on the email id available in the assessee last return filed . Notices has been issued and served in four different email id available on record. 5. In absence of any response or any representation from the assessee , we hold that more than reasonable opportunity has been granted to the assessee and we find no reason to recall the order passed by the Hon’ble Bench on 22 nd January, 2019 , because the assessee has not made out any case explaining the reason for noncompliance as observed by the Bench in its earlier order dated 22/01/2019 , and has not even filed any application explaining the delay in filing this MA . 6. In the result the MA case No – 31/ ASR / 2019 is rejected. Order pronounced in the open court on 12.08.2024 Sd/- Sd/- (Dr. M. L. Meena) (UDAYAN DAS GUPTA) Accountant Member Judicial Member M. A. No. 31/Asr/2019 (In I.T.A. No.181/Asr/2018) 4 AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order