ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

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ITA 326/CTK/2015Status: DisposedITAT Cuttack04 July 2017AY 2010-111 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the Revenue's petition for condonation of delay in filing the appeal. The judgment indicates that the appeal was indeed delayed.

What were the facts?

The Revenue filed an appeal before the ITAT, Cuttack Bench, which was found to be delayed by 53 days. The Revenue sought condonation of this delay under Section 253(5) of the Income Tax Act, 1961.

What were the issues?

Whether the delay in filing the Revenue's appeal should be condoned by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Appellant: Shri S.K.Agarwal
For Respondent: Shri D.K.Pradhan, DR
Hearing: 03/07

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA No.326/CTK/2015 Assessment Year : 2010-2011

ACIT (Exemption), Vs. M/s. People Forum, Plot Bhubaneswar. No.HIG-44, Dharma Vihar, Khandagiri, Bhubaneswar. (Appellant) .. ( Respondent)

C.O. No.46/CtK/2015 (arising out of ITA No.326/CTK/2015) Assessment year : 2010-2011

M/s. People Forum, Plot Vs. ACIT (Exemption), No.HIG-44, Dharma Vihar, Bhubaneswar Khandagiri, Bhubaneswar (Cross Objector) .. ( Respondent)

Assessee by : Shri S.K.Agarwal, Revenue by : Shri D.K.Pradhan, DR

Date of Hearing : 03/07/ 2017 Date of Pronouncement : 04 /07/ 2017

O R D E R Per N.S.Saini, AM This is an appeal filed by the Revenue and cross objection filed by

the assessee against the order of CIT(A)-2, Bhubaneswar, dated

27.2.2015, for the assessment year 2010-2011.

2.

The appeal filed by the Revenue is barred by 53 days. The Revenue

has filed condonation petition u/s.253(5) of the Income Tax Act, 1961

for condoning the delay in filing the appeal. After going through the

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