THE SOUTH INDIANS ORGANISATION (REGD),MUMBAI vs. COMISSIONER OF INCOMETAX (EXEMPTION) WARD 2(4), MUMBAI

I say, that the assessee is a charitable trust regularly assessed to tax under PAN AAATT3708L.

I say, that I was under a bonafide belief that the assessee has to file an appeal only against A.O.’s order giving effect to the CIT’s 263 order and there is no need to challenge the order passed u/s. 263 as the CIT has set aside the assessment order for the limited purpose carrying out verification and inquiry of certain claim made and that too duly following the principles of natural justice.

I say that my C.A. also endorsed the view that I need file appeal only against the order giving effect to the C.I.T.’s order and not against C.I.T.’s 263 order.

I state that the delay was not intentional or deliberate and therefore it is my earnest request that the same may please be condoned.

We heard the parties on this preliminary issue and perused the record. We notice that the revision order passed by the Ld.CIT(E) came to 3 be served on the assessee on 14-03-2022. However, the assessee has filed appeal only on 22-11-2024. It was submitted by the Ld.AR that CA of the assessee did not advise the assessee to file the appeal against the revision order. In the meantime, the AO passed the order u/s. 143(3) r.w.s. 263 of the Acton 24-12-2022 in order to give effect to the above said revision order, wherein the AO has made certain additions. The Ld A.R submitted that the assessee had filed appeal against the assessment order.

We notice that the AO had passed the order on 24-12-2022 and the assessee has filed the present appeal challenging the revision order after expiry of almost two years. The assessee should have taken advice of the tax counsel in December, 2022 and it is not discernible as to why the assessee should wait for almost two years to file the present appeal. In any case, the assessee has not explained proper reasons for the delay. It is well settled proposition of law that the assessee should give proper reasons for the delay in filing appeal beyond the limitation period. In the instant case, we are of the view that the assessee did not explain proper reasons for filing appeal in November, 2024, even though the assessment order u/s 143(3) r.w.s 263 came to be passed in December, 2022 itself. Accordingly, we decline to condone the delay in filing the appeal before the Tribunal. Accordingly, we dismiss the appeal in limine.

In the result, the appeal filed by the assessee is dismissed as un- admitted.