INSTITUTE OF MEDICAL TECHNOLOGY,PURI vs. ITO,EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

Shri Braja Bandhu Bihari, Braja Bandhu Bihari, ld AR appeared for appeared for the assessee. Shri Charan Dass, ld Sr DR , ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

The appeal is delayed by 63 days. The assessee has filed The appeal is delayed by 63 days. The assessee has filed The appeal is delayed by 63 days. The assessee has filed condonation petition supported by affidavits and medical certificates. In the condonation petition supported by affidavits and medical certificates. In the condonation petition supported by affidavits and medical certificates. In the petition, it is stated that the accountant who looks after income tax matter, petition, it is stated that the accountant who looks after income tax matter, petition, it is stated that the accountant who looks after income tax matter, fell ill and was advised by the doctor bed rest. The documents required for fell ill and was advised by the doctor bed rest. The documents required for fell ill and was advised by the doctor bed rest. The documents required for P a g e 1 | 3 Assessment Year : 2017-18 filing the appeal were under the custody of the Accountant. Only when he resumed the duty, the appeal was filed with a delay of 63 days. The above reasons have not been found to be false. Therefore, I condone the delay of 63 days and admit the appeal for hearing.

In Ground No.2, the grievance of the assessee is that the ld CIT(A) has passed the order without giving adequate opportunity of being heard and without considering the written submission made before him.

I have considered the rival submissions. A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the ld CIT(A) has provided sufficient opportunities to the assessee to represent its case with supporting documents. The assessee had provided grounds of appeal and statement of facts. However, no supporting documents have been submitted to substantiate its grounds of appeal. Therefore, the ld CIT(A) has confirmed the addition made by the AO as the assessee has failed to justify its grounds disputing the various made by the AO. Before me, ld AR prayed that if one more opportunity is granted, he will furnish the evidences in support of the claim. Even the ld AO on the ground that the assessee has not been accorded approval u/s.10(23C) and also registration u/s.12AA of the Act, disallowed various claims made by the assessee. On perusal of grounds of appeal, it is noticed that the assessee has been granted registration u/s. 12AA on 13.1.2020 with effect from 1.4.2019. Therefore,

In the result, appeal of the assessee stands partly allowed for statistical purposes .