SUNDARGARH EDUCATIONAL TRUST,AT- SANKARA vs. ITO, EXEMPTION WARD, SAMBALPUR

As per the office note, there is a delay of 178 days in filing the present appeal. In this regard, the assessee has filed an application along with affidavit stating therein sufficient reasons for condonation of delay, which ld. Sr. DR did not object to it. Looking to the facts and circumstances of the case and the reasons stated by the assessee in the affidavit for delay, we condone the delay of 178 days in filing the present appeal and proceed to dispose off the appeal of the assessee finally.

It was submitted by the ld. AR that initially an intimation u/s.143(1) of the Act has been issued in which the benefits of Section 11 of the Act had not been granted to the assessee though the same has been claimed in the return. It was the submission that the assessee had filed rectification application u/s.154 of the Act and the same came to be rejected and on further appeal the ld. CIT(A) without considering the claim of the assessee, has upheld the order u/s.154 of the Act. When the ld. AR was asked as to what happened to the intimation issued u/s.143(1) of the Act, it was submitted by him that he has not filed any appeal against the same. When he was questioned as to why no appeal filed against the intimation u/s.143(1) of the Act, it was submitted by the ld. AR that he may be permitted to withdraw this appeal filed against the order of the ld. CIT(A) arising out of the order passed u/s.154 of the Act and liberty may be granted to file appeal against the intimation issued u/s.143(1) of the Act.

In reply, ld. Sr. DR submitted that he has no objection if the assessee withdraws the present appeal. It was further submitted that filing an appeal against the intimation u/s.143(1) of the Act was a liberty of the assessee.

I have considered the rival submissions. At the outset, ld. AR has sought liberty to withdraw this appeal and also prayed for liberty to file appeal against the intimation u/s.143(1) of the Act. Thus, the appeal filed by the assessee against the order passed u/s.154 of the Act stands dismissed as withdrawn and liberty is granted to the assessee to file necessary appeal against the intimation u/s.143(1) of the Act before the appropriate forum.