BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW
In the result, appeal of the assessee is dismissed
ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R
For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154
36] G.S.T.L. 305. 4.21 For these reasons, the delay of approximately 1950 days in filing of appeal in this case is not condoned as no "sufficient cause" has been shown u/s.249(3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the prescribed period of limitation u/s.249(2) of the Income