JEEVAN DEEPTI TRUST FOR EDUCATION AND RESEARCH,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR, VSS NAGAR ROAD

These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi of the ld CIT(A), NFAC, Delhi all dated 24.5.2024 in Appeal No in Appeal No.NFAC/2012- 13/10301244, 13/10301244, NFAC/2016 NFAC/2016-17/10301247 and NFAC/2017 NFAC/2017-18/10301248, for the assessment year for the assessment years 2013-14, 2017-18 & 2018-19, respectively. 19, respectively.

Ld AR has filed adjournment application for adjourning the appeals to some other dates so as to compile the paper book. The adjournment petition is rejected and the appeals disposed off.

A perusal of the orders of ld CIT(A), NFAC shows that the appeals are time barred before the ld CIT(A) and ld CIT(A) had given substantial opportunities to explain the delay in filing the appeals. Despite being given several opportunities, the assessee has neither explained the reason for the delay in filing of the appeal beyond the limitation period extended by the Hon’ble Supreme Court and CBDT upto 29.5.2022 nor has filed any formal petition seeking condonation of delay alongwith affidavit and supporting documentary evidences demonstrating the sufficient cause. This has compelled the ld CIT(A) to dismiss the appeals of the assessee without condoning the delay. However, considering the facts that the assessee is an educational institution and that the assessee has filed adjournment petition, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) to grant the assessee one more opportunity to explain the reasons for the delay and submit its submissions on merits. Ld CIT(A) shall readjudicate the issue of delay and merits of the case after granting the assessee adequate opportunity of being heard.

In the result, appeals of the assessee stand partly allowed for statistical purposes.