GURUDWARA BAL LEELA MANINI SANGAL TRUST,PATNA vs. DCIT, CPC, BANGALORE
In the result, appeal of the assessee is allowed for statistical purposes
ITA 10/PAT/2022[2014-15]Status: DisposedITAT Patna21 Mar 2024AY 2014-15
Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 10/Pat/2022 Assessment Year: 2014-15 Gurudwara Bal Leela Manini Sangat Trust National Faceless Appeal Patna Sahib Vs Centre, Delhi Patna City Patna - 800008 [Pan: Aabtg9954E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.V. Pathy, Advocate & Shri Hiresh Karana, Advocate Revenue By : Md. A.H. Chowdhary, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 21/03/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 29/12/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Though The Assessee Has Raised Eight Grounds Of Appeal But The Grievance Are Two Fold:- (I) The Ld. Cit(A) Erred In Dismissing The Appeal In Limine For Delay Of 1423 Days In Filing Of The Appeal Ignoring The Fact That The Delay Occurred Due To Fault Of The Counsel, Who Had Bona Fide Belief That The Impugned Order Is Rectifiable.
For Appellant: Shri D.V. Pathy, Advocate & Shri Hiresh Karana, AdvocateFor Respondent: Md. A.H. Chowdhary, CIT D/R
Section 12Section 143Section 143(1)Section 154Section 250
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I.T.A. No. 10/Pat/2022
Assessment Year: 2014-15
Gurudwara Bal Leela Manini Sangat Trust an appellate remedy. At that point of time, I realized that I had taken or wrong decision to pursue a remedy of rectification under Section 154 of the Act.
7. That I admit that the delay in filing the appeal primarily arose due to a wrong
