Western Educational & Rural Development Trust, CHENNAI V. ITO, Salem

ITA 1043/CHNY/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77277 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-04-2014
• Assessment Year: misc
• Appeal Filed On: 20-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A S SRIRAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI. . , . !' !' !' !' , # # # # $ $ $ $ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.1043/MDS/2013 M/S. WESTERN EDUCATIONAL & RURAL DEVELOPMENT TRUST, ECHAMPATTY, MALLIAKARAI, ATTUR 636 107. [PAN : AAATW0898G] VS. THE INCOME TAX OFFICER, WARD II(4), SALEM. ( %& %& %& %& / APPELLANT ) ( '(%& '(%& '(%& '(%& / RESPONDENT ) %& ) * / APPELLANT BY : SHRI A.S. SRIRAMAN, ADVOCATE '(%& ) * / RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT ) + / DATE OF HEARING : 30.04.2014 ,- ) + /DATE OF PRONOUNCEMENT : 30.04.2014 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, SALEM DATED 12.10.2009 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE ASSESSEE IS A TRUST AND APPLIED FOR REGISTRA TION UNDER SECTION 12AA OF THE INCOME TAX ACT. THE SAID APPLICATION FOR REG ISTRATION UNDER SECTION 12AA WAS REJECTED BY THE LD. CIT AND THEREAFTER, TH E ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL. BEFORE THE IT AT, THE ASSESSEE HAS PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO FI LE THE RELEVANT DETAILS AND I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1043/MDS/13 1043/MDS/13 1043/MDS/13 1043/MDS/13 2 ACCORDINGLY, THE TRIBUNAL, BY CONSIDERING THE REQUE ST OF THE ASSESSEE VIDE ORDER IN I.T.A. NO. 2205/MDS/2007 DATED 19.12.2008, SET ASIDE THE ORDER PASSED BY THE LD. CIT AND REMITTED THE MATTER BACK TO HIM WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSE E AND DECIDE THE MATTER AS PER LAW. 3. THE LD. CIT HAS GIVEN AS MANY AS OPPORTUNITIES TO THE ASSESSEE BY FIXING THE CASE FOR HEARING ON 18.08.2009, 14.09.20 09, 29.09.2009 AND 07.10.2009. HOWEVER, THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT. THEREFORE, THE LD. CIT HAS DISMISSED THE APPEAL BY REJECTING THE 12AA REGISTRATION OF THE ASSESSEE TRUST. 4. AGGRIEVED, THE ASSESSEE CARRIED THE MATTER IN A PPEAL BEFORE THE TRIBUNAL. 5. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, IT IS FOUND THAT THERE IS A DELAY OF 1256 DAYS AND THE ASSESSEE NEITHER FILED A NY AFFIDAVIT EXPLAINING THE DELAY NOR EXPLAINED REASONS FOR THE DELAY IN FILING THE APPEAL. UNDER THESE CIRCUMSTANCES, WE FIND THAT THERE IS NO REASON TO A DMIT THIS APPEAL AND ACCORDINGLY THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 6. SO FAR AS MERIT OF THE CASE IS CONCERNED, ON TH E REQUEST OF THE ASSESSEE, INITIALLY, THE APPEAL WAS REMITTED BACK T O THE LD. CIT TO AFFORD ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. HOWEVE R, THE ASSESSEE HAS NOT UTILIZED VARIOUS OPPORTUNITIES GIVEN BY THE LD. CIT . THEREFORE, WE FIND NO I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1043/MDS/13 1043/MDS/13 1043/MDS/13 1043/MDS/13 3 REASON TO INTERFERE WITH THE ORDER OF THE LD. CIT A ND ON MERIT ALSO THE APPEAL OF THE ASSESSEE IS DISMISSED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 30 TH OF APRIL, 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V.DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 30.04.2014 VM/- TO: THE ASSESSEE/A.O./CIT(A)/CIT/D.R.