O R D E R
an appeal filed by the revenue against the order of the ld dated 28.5.2024 in Appeal No.
for the assessment year 2021-2022.
, ld Sr DR assisted by Shri Chandra Sekhar Panda represented on behalf of the revenue.
Ms Layatmika Nath
P a g e 1 | 4
MEMBER
)
/2024 9/2024 CIT(A),NFAC/2020- None
, intern,
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CIT(Exemptions), Hyderabad has vide letter dated 24.6.2024 given the following reasons for filing of the appeal:
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4. A perusal of the reasons shows that the reasons claimed is
"Constitutional validity of the provisions of Act or Rule is under Challenge" . This is not an issue which can be raised before the Tribunal. In any case, there is no constitutional validity of any provisions applicable in appeal of the Revenue. On this ground, specifically the ld CIT(A) has also not adjudicated any constitutional validity of any provisions of the Act or Rule. On account of tax effect, the appeal of the revenue is dismissed.
5. Further, even on merits, it is noticed that the audit report has been filed within the time by the Chartered Accountant of the assessee and it is an admitted fact that on account of technical issue, the acceptance of the said audit report filed by the auditor of the assessee within the time was delayed by 18 days. This being so, as the audit report has been filed within time by the auditor of the assessee and same has been recognized by the ld CIT(A) and as it is noticed that the ld CIT(A) has followed the judicial discipline in following the decisions of various Hon'ble High courts on this issue, the findings of the ld CIT(A) stands confirmed and the appeal of the revenue stands dismissed.
6. In the result, appeal of revenue stands dismissed. Order dictated and pronounced in the open court on 2/09/2024. Sd/-
(George Mathan)
JUDICIAL MEMBER
Cuttack; Dated 2/09/2024
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B.K.Parida, SPS (OS) Copy of the Order forwarded to :
By order
Sr.Pvt. Secretary
ITAT, Cuttack
1. The Appellant : Income Tax Officer (Exemptions), Berhampur
2. The Respondent: Seva Bharati, Mundigarh, Tumudibandha, Kandhamal
3. The CIT(A)- NFAC, Delhi
4. Pr.CIT, Berhampur
5. DR, ITAT, Cuttack
6. Guard file. //True Copy//
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