ITO, MEERUT vs. M/S. CCS UNIVERSITY, MEERUT

Both the appeals by revenue are directed against the common order of Ld. CIT(A), Meerut, dated 25.11.2013 for assessment year 2007-08 and 2008-09 u/s 201(1) read with Section 194J of the Income Tax Act.

Ld. CIT(A) considering, the issue in detailed held that even services rendered by the examiner cannot even be brought within the preview of Section 194C of the Income Tax Act. The appeals of the assessee were accordingly allowed. 3. According to the office of the Tribunal departmental appeals are time barred by 9 days. The revenue was served with the defect notice intimating appeals are time barred. However, the revenue did not file any application for condonation of delay in explaining the reasons for delay in filing the appeal in the office of the Tribunal. 4. On the last date of hearing i.e 05.10.2017, Ld. DR seeks time to move applications for condonation of delay in both the appeals. Both the appeals were adjourned for 14.11.2017. However, till date no application has been filed for condonation of dealy in filing the departmental appeals beyond the period of limitation. No explanation or material filed on record to explain the delay in filing the appeal beyond the period of limitation. Thus, both the appeals of the revenue are time barred. In the absence of any explanation from the side of the revenue, both the appeals of the revenue are liable to be dismissed being time barred. In the result, both the appeals of the revenue are dismissed being time barred. Order pronounced in the open court on 15.11.2017.