PUNE MATHDI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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ITA 1350/PUN/2023Status: DisposedITAT Pune27 June 2024Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)2 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 found that the assessee failed to provide sufficient cause for the inordinate delay in filing the appeal. Consequently, the appeal was dismissed without considering its merits.

What were the facts?

The assessee filed an appeal against an order under Section 12A of the Income Tax Act, which was delayed by 737 days. The assessee claimed they believed the registration would apply to earlier assessment years.

What were the issues?

Whether the delay in filing the appeal is condonable due to insufficient cause. The primary issue is the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Vipul Joshi – AR
For Respondent: Shri Ajay Kumar Keshari & Shri
Hearing: 17/04/2024Pronounced: 27/06/2024

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order u/sec.12A of the Act dated 02.10.2021.

2.

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 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.

3.

In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 27th June, 2024.

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