PUNE MATHDI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
।आयकरअपीलीयअिधकरण ”बी” �ायपीठपुणेम�। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1350/PUN/2023 िनधा�रणवष� / Assessment Year : - Pune Mathadi Hamal and Other The Commissioner of Income Manual Workers Board, V Tax, Exemption, Pune. Shramashakti Bhavan, s Coomercial Plot No.1, Market Yard, Pune – 411037. PAN: AAALP0097L Appellant / Assessee Respondent / Revenue Assessee by Shri Vipul Joshi – AR Revenue by Shri Ajay Kumar Keshari & Shri Rajesh Gawali – DR’s Date of hearing 17/04/2024 Date of pronouncement 27/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order u/sec.12A of the Act dated 02.10.2021.
At the first instance, it is observed that this appeal is delayed by 737 days. The Assistant Commissioner of Labour who is the Chairman of Pune Mathadi and Hamal and Other Manual Workers Board filed an affidavit dated 07.12.2023. The only reason
ITA No.1350/PUN/2023 Pune Mathadi Hamal and Other Manual Workers Board [A]
pleaded by the assessee in the affidavit is that they were under the impression that the registration u/sec.12A will be applicable for earlier assessment years also. It is observed that the assessee failed to justify delay of 737 days. There is no sufficient cause for such inordinate delay. Therefore, appeal of the assessee is dismissed without going into merits of the case.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 27th June, 2024.
Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 27th June, 2024/ SGR* आदेशक��ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड�फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.