M/S. GIAN SAGAR EDUCATIONAL AND CHARITABLE TRUST,NEW DELHI vs. CIT, NEW DELHI

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ITA 483/DEL/2014Status: DisposedITAT Delhi09 October 2017AY 2008-094 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as it was time-barred. No useful purpose would be served by further adjournment given the assessee's non-cooperation with their counsel.

What were the facts?

The assessee's appeal was filed late by 248 days. The assessee's counsel sought to withdraw their Power of Attorney as they could not contact the assessee and obtain necessary documents for condonation of delay. The college run by the assessee trust had reportedly closed.

What were the issues?

Whether the appeal, filed beyond the prescribed limitation period, should be dismissed due to the assessee's inability to provide a condonation petition and lack of cooperation with their counsel.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI H. S. SIDHU & SHRI L.P. SAHU

ORDER PER H.S. SIDHU, JM This appeal is filed by the assessee against the order dated 19.3.2013 of the Ld. CIT (Central)-III, New Delhi relating to Assessment Year 2008-09 passed u/s. 263 of the Income Tax Act, 1961 (hereinafter referred as the Act).

2.

The facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.

3.

At the time of hearing, Sh. Ashwani Taneja, Advocate/ Ld. Counsel of the assessee has filed an Application dated 09.10.2017 and stated that he is withdrawing his Power of Attorney for the reasons mentioned in the Application and requested that appropriate orders may be passed in the case.

4.

On the contrary, Ld. DR has not raised any objection on the request of the assessee’s counsel.

5.

We have heard both the parties and perused the records and also gone through the contention raised by the assessee’s counsel in the Application dated 09.10.2017, filed at the time of hearing. For the sake of convenience, the contents of the Application dated 09.10.217 filed by the Ld. Counsel of the Assessee, Sh. Ashwani Taneja, Adv. is reproduced as under:-

“Sub: Request for withdrawal of Power of Attorney in the case of Gian Sagar Educational & Charitable Trust for A Y 2008-09 in ITA No. 48312014.

The above said case is fixed for hearing before Your Honours for today i.e. 09.10.2017.

It is respectfully submitted that in the above said case, on the last date of hearing we were directed to file the condonation petition explaining the delay in filing the aforesaid appeal.

In this regard, we have tried our best to establish the contact with the said client. It is learnt that the college being run by the said society has been closed, no staff is left. We are not able to establish any contact with any person so far and no condonation petition has been provided to us so far. Further, we have also not been provided any more information as well as required to us to prepare this case properly. As such, we are finding ourselves helpless to represent this case before the Hon'ble bench. Therefore, in this we wish to withdraw our Power of Attorney.

It is respectfully submitted that the Hon'ble bench may proceed by contacting directly with the said assessee, or as may be considered appropriate by the Hon'ble bench in the interest of justice. We may kindly be permitted to withdraw our Power of Attorney in this case.

We shall be highly obliged. Yours faithfully, For Gian Sagar Educational & Charitable Trust Sd/- (Authorised Representative)”

5.1 We find that this Appeal was filed on 28.01.2014 and the Registry has issued Defect Memo dated 30.01.2014 pointing out the defect that the Appeal filed by the assessee is barred by limitation for 248 days. We note that till today i.e. 09.10.2017 the said Appeal came up for hearing before the Bench many times from 07.1.2016 to 09.10.2017, but the Assessee has not filed any application for condonation of delay of 248 days.

5.2 Keeping in view of the facts and circumstances of the case, we are of the considered view that no useful purpose would be served to adjourn the matter further and issue notice to the assessee for removing defect and also due to the fact that assessee remain non- cooperative with its Counsel. Accordingly, we dismiss the Appeal of the Assessee being time barred for 248 days. However in the interest of justice, we are giving liberty to the assessee, if so advised, may move an Application for recalling this order, after rectifying the defect within the prescribed period, as per law.

6.

In the result, the appeal filed by the Assessee stand dismissed.

Order pronounced on 09/10/2017.

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