Itta/7/2018 Of The Ancient Pattern Pentecostal Church v. Deputycommissioner Of Income Tax

IN THE HIGH COURT OF ANDHRA PRADESHWEDNESDAY, THE THIRTEENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY FOURPRESENT AMARAVATI THE HON’BLE SRI JUSTICE RAVI NATH TILHARIAND THE HON’BLE SRI JUSTICE CHALLA GUNARANJANI.T.T.A.M.P No.3 of 2017 and INCOME TAX TRIBUNAL APPEAL NO: 7 OF 2018 Appeal under Section 260A of the Income Tax Act,1961,againstorder of the Income Tax Appellate Tribunal, VisakhapatnaminITAno.88/viz/2014 dt.28/04/2017 for dismissing the appeal filed by the assesseein relation to grant of registration u/s 12A of the[Act][ which][ was][ received]in02-05-2017 by the appellant. EJetween: TheAncientPatternPentecostalChurch,RailwayNewColonyVisakhapatnam rep by its authorized Signatory. ...APPELLANT/APPELLANT AND Deputy Commissioner of Income Tax, Circle (4) Visakhapatnam. ...RESPONDENT/RESPONDENT lA NO: 3 OF 2017 PetitionunderSection5ofLimitationAct,prayingthatinthecircumstances stated in the affidavit filed in support of the petition, the HighCourt may be pleased condone the delay of 67 days in[filing][ the][ appeal.]Counsel for the Appellant: The Ancient Pattern Pentecostal[Church,]Railway New Colony, Visakhapatnam (PARTY IN PERSON)Counsel for the Respondents; Standing Counsel for Income[Tax]The Court made the following: i To, THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE CHALLA GUNARANJANI.T.T.A.M.P.No.3 of 2017 IN/AND I.T.T.A. NO:7 /2018 JUDGMENT: (per Hon’ble Sri Justice Ravi Nath Tiihari)ThisappealisfiledunderSection260AoftheIndianIncome Tax Act, 1961 supportedan application for condonationof delay in filing the appeal. 2.On 16.10.2024, the following order was passed; “Theappeiiant,appearinginthisappealasaparty-inperson,isnotpresent,However,grantingonemoreopportunity to the appellant to appear and argue the[matter,]the matter is posted to 13.11.2024. “ 3.Today there is no representation for the appellant. 4.I.T.T.A.M.P.No.3of2017isrejectedforwantof prosecution. 5.Consequently, the appealis also dismissed as barred by limitation. No order as to costs. 6.As a sequel thereto, miscellaneous petitions,if any pending. shall also stand closed. SDI- E. KAMESWARA RAOJOINT REGISTRAR USECTION OFFICER //TRUE COPY// 1. The Income Tax Appellate Tribunal, Visakhapatnam[Bench,]Visakhapatnam District.Visakhapatnam District. 2. The Deputy Commissioner of Income Tax, Circle-4[(1),][ Visakhapatnam,]Visakhapatnam District.Visakhapatnam District. 3. One CC to THE ANCIENT PATTERN PENTECOSTAL CHURCH, RAILWAY NEW COLONY, VtSAKHAPATNAM(PARTY IN PERSON)^OPUCI^OPUCI A. Two CCs to the Standing Counsel for Income Tax, High Court ofAndhra Pradesh at AmaravatifOUTIAdvocate f^OPUCjAndhra Pradesh at AmaravatifOUTIAdvocate f^OPUCj 5.Three C.D.Copies HIGH COURTDATED; 13/11/2024 ORDERITTA.M.P. No.3 of 2017 in[lTTA.No.7][ of][ 2018] g17 FEB 2025C9/. Current Section. ^^s^patcva^^ DISMISSING THE ITTA AS BARRED BYLIMITATION