CENTRAL FOR GOOD GOVERNANCE,UTTRAKHAND vs. ASST. COMMISSIONER (E) CIRCLE, GZBD

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ITA 173/DEL/2022Status: HeardITAT Delhi30 October 2023AY 2018-19Bench: SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, MS ASTHA CHANDRA (Judicial Member)5 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the application filed by the assessee's counsel seeking withdrawal of the appeal. The application detailed that the delay in filing Form 10B was condoned by the Commissioner of Income Tax under section 119(2)(b) of the Act, and consequently, the demands raised by the Assessing Officer were cancelled. An outstanding demand of Rs. 1000/- was also paid. Given these submissions, the Tribunal found no impediment to allowing the withdrawal of the appeal. Therefore, the appeal was dismissed as withdrawn. The Tribunal did not adjudicate on the substantive issue of entitlement to relief under sections 11 and 12, as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, Central for Good Governance Ltd, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, challenging an order dated 25.11.2021 passed by the NFAC, Delhi, for Assessment Year 2018-19. The assessee's sole grievance was the denial of relief under sections 11 and 12 of the Income-tax Act, 1961. During the proceedings, the assessee's counsel submitted an application to withdraw the appeal. The application stated that Form 10B was filed beyond the due date but within 365 days of the due date. Condonation for the late filing of Form 10B was obtained under section 119(2)(b) of the Act vide an order dated 11.02.2023 from the Commissioner of Income Tax, Lucknow. This condonation order was submitted to the Jurisdictional Assessing Officer at Ghaziabad, leading to the cancellation of demands related to this issue. An outstanding demand of Rs. 1000/- was also paid.

What were the issues?

1. Whether the assessee is entitled to relief under sections 11 and 12 of the Income-tax Act, 1961, when Form 10B was filed beyond the due date. Assessee's Contention: The assessee argued that although Form 10B was filed beyond the due date, it was filed within 365 days of the due date. They relied on Circular No. 10/2019 and Circular No. 28/2019, both issued by the CBDT, which permit condonation of delay in filing Form 10B. The assessee further submitted that an application for condonation of late filing was filed with the Commissioner of Income Tax, Lucknow, and was duly approved vide an order under section 119(2)(b) dated 11.02.2023. This approval led to the cancellation of demands by the Assessing Officer. Revenue's Contention: The judgment does not record any specific arguments from the revenue regarding the substantive issue of relief under sections 11 and 12. The revenue's representative was present during the hearing.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA

For Appellant: Shri Satyajeet Goyal, CA
For Respondent: Shri Vivek Kumar Upadhyay, Sr.DR
Hearing: 30.10.2023Pronounced: 30.10.2023

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order dated 25.11.2021by the NFAC, Delhi pertaining to A.Y. 2018-19.

2.

The solitary grievance of the assessee is that the ld. CIT(A) erred in not allowing the relief u/ss 11 and 12 of the Income-tax Act, 1961 [the Act, for short].

3.

At the very outset, the ld. counsel for the assessee moved the following application:

4.

Considering the contents of the application, the appeal is dismissed as withdrawn.

5.

In the result the appeal of the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 30.10.2023 in the presence of both the rival representatives.

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