BANKA ATITHI BHAWAN TRUST,,GORAKHPUR vs. CIT (E), LUCKNOW
In the result, the appeal of the assesseein ITA No
ITA 113/VNS/2020[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023
For Appellant: Mr. AshishBansal, AdvocateFor Respondent: ShriAmalenduNath Mishra, CIT DR
Section 119(2)(b)Section 139Section 253(3)
119(2)(b) as not been maintainable. It was submitted that although this appeal is not maintainable before tribunal, but even if it would have been maintainable still this appeal otherwise was also filed belatedly with tribunal beyond the time prescribed u/s 253(3) of the 1961 Act. The order of ld. CIT(E) is dated 26.12.2019, which was received