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Income Tax Appellate Tribunal, “SMC” BENCH: PATNA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
2 & 75/PAT/2021 ITA No. 473/PAT/2022 AY: 2010-11, 2011-12 & 2012-13 M/s Saraswati Hospital & Research Centre Pvt. Ltd.
At the outset, the Ld. Counsel for the assessee submitted before the Bench that the Ld. CIT(A) has passed the appellate order in liminie for the reason that the delay of 37 days in filing the appeal was not explained with sufficient and cogent reasons. The Ld. CIT(A) issued notices four times however there was no compliance. Finally the Ld. CIT(A) dismissed the appeal by not condoning the delay citing that there was no valid reason for the same. The assessee filed appeal against the said order before the Tribunal and also moved before the Hon’ble High Court against the order of Ld. CIT(A). The Hon’ble High Court has disposed off the petition of the assessee.The operative part of the order is reproduced as under:
“After finding the Bench not to be in favour of the submissions made on merit, Shri Krishna Mohan Mishra, learned Counsel for the petitioner, on instructions, without prejudice to the rights of the parties, seeks permission to withdraw the writ petition, reserving liberty to file an appeal against the order passed by the C.I.T. Appeals, Jamshedpur, Jharkhand. Liberty, as prayed for, granted. If the appeal is preferred before the appropriate designated authority within a period of two months from today, Mrs. Archana Sinha, Learned Counsel for the respondents states that the issue of limitation shall not come in the way of the decision of the appeal on merits. Statement accepted and taken on record, clarifying that if the appeal is preferred beyond the said period, the issue of limitation shall be dealt with by the appellate authority in accordance with law. Petition stands dismissed as withdrawn with the liberty aforesaid.”
The Ld. Counsel submitted that the assessee has already filed appeals before the Ld. CIT(A) within a period of two months pursuant to the direction of Hon’ble High Court and submitted that now the issue of limitation shall not come in the way of the decision of the appeal on merit in terms of the directions of the Hon’ble Court . The Ld. Counsel therefore submitted that this appeal may kindly be restored to the file of Ld. CIT(A).
The Ld. D.R on the other hand strongly opposed the argument of Ld. A.R by submitting that the appeal may kindly be dismissed as the assessee has already moved before the Ld. CIT(A) on this issue.
3 & 75/PAT/2021 ITA No. 473/PAT/2022 AY: 2010-11, 2011-12 & 2012-13 M/s Saraswati Hospital & Research Centre Pvt. Ltd.
After hearing the rival contention and perusing the material on record, we find that the assessee has filed appeals before the Ld. CIT(A) pursuant to the Hon’ble High Court’s observations as reproduced hereinabove. In our opinion, since the assessee has filed appeals for both the years before the Ld. CIT(A), therefore, there is no reason to restore the file back to the Ld. CIT(A). In our considered opinion the appeals before the tribunal becomes infructuous and accordingly these appeals are dismissed.
In the result, all the appeals of the assessee are dismissed.
Order is pronounced in the open court on 26th April, 2023