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Facts
The appeal was filed challenging an order passed by the CIT(Exemption) under Section 80G of the Income Tax Act. The appeal was presented with a significant delay of 666 days, for which no condonation application was filed. Subsequently, the appellant filed an application seeking withdrawal of the appeal.
Held
The Tribunal noted that no application for condonation of delay was filed. Despite the appellant praying for withdrawal, the appeal was dismissed as being barred by limitation, as no sufficient cause was provided for the delay.
Key Issues
Whether an appeal barred by limitation can be withdrawn without sufficient cause for condonation, and if the dismissal for limitation is appropriate even when withdrawal is sought.
Sections Cited
80G, 147, 148, 143(3)
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Income Tax Appellate Tribunal, JAIPUR BENCHES, “A-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 407/JP/2024
आयकरअपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A-Bench” JAIPUR Jh xxu Xkks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 407/JP/2024 fu/kZkj.ko"kZ@Assessment Year: 2024-25 Maruti Charitable Trust Hospital And cuke The CIT (Exemption) Vs. Research Centre,4, Arogya Nagar Special, Jaipur Ladpura, Kota-324009 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAGTM 3213 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Shri Sanjay Dhariwal, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 10/02/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 11/02/2025 vkns'k@ORDER PER: Gagan Goyal, Accountant Member
On 02-04-2024, the appellant-applicant presented this appeal challenging order dated 02-04-2024 passed by ld. CIT(Exemption) u/s 80G of the Income Tax Act, 1961. 2. Since the impugned order is dated 7-04-2022, and appeal was presented on 02-04-2024, the Registry raised deficiency on the ground that the appeal is barred by limitation, having been filed after the delay of 666 days.
Even though, no application seeking condonation of delay in filing of appeal has been presented, yet in the meanwhile on 07-02-2025 an application seeking withdrawal of the appeal has been filed online. Its print out has been made available by the Registry.
In the application seeking withdrawal, it has been alleged that subsequent to the passing of the impugned order, Ld. CIT(E) has allowed second application filed by the assessee under clause (iv) of first proviso to sub-section (5) of Section 80G of the Act.
Further, it has been specifically alleged that appellant-applicant has no grievance left.
As noticed above, no application seeking condonation of delay has been filed by furnishing any sufficient cause for non-filing of the appeal within the prescribed period of limitation.
In the given situation, even though, the appellant has prayed for withdrawal of this appeal, the same is hereby dismissed being barred by limitation, the reason being that no sufficient cause has even been alleged seeking condonation of delay in filing of the appeal.
File be consigned to record room after the needful is done by the office. Order pronounced in the open court on 11 / 02/2025.
Sd/- Sd/- ¼ujsUnz dqekj½ (xxu Xkks;y) (GAGAN GOYAL) (NARINDER KUMAR) U;kf;d lnL;@Judicial Member ys[kk lnL; @Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 11 /02/2025 *Mishra, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Maruti Charitable Trust Hospital And Research Centre,Kota 1. 2. izR;FkhZ@ The Respondent- The CIT(Exemption), Jaipur 3. vk;djvk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File By order,
सहायकपंजीकार@Aेेजज. त्महपेजतंत