Sri Channamallikarjuna Trust Committee, Koppal V. Commissioner of Income Tax, (Exemptions), Bengaluru

ITA 1829/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6433 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1829/BANG/2018 ASSESSMENT YEAR : 2018 19 SRI CHANNAMALLIKARJUNA TRUST COMMITTEE, SRI MALLIKARJUNA MUTTA , SHIVE TALKIES ROAD, GANGAVATHY DIST KOPPAL, PAN AAJTS 7938 J VS. THE COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT (DR) DATE OF HEARING : 10-09-2020 DATE OF PRONOUNCEMENT : 21-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGA INST ORDER DATED 14/03/2018 PASSED BY LD. CIT (E). 2. AT THE OUTSET WE NOTE THAT IN GROUND NO. 1 RAISE D BY ASSESSEE, IT HAS BEEN SUBMITTED THAT WHILE GRANTING 12 AA TO ASSESSEE, LD.CIT(E) CONSIDERED ASSESSEE TO BE CAR RYING ON PAGE 2 OF 5 ITA NO.1829/BANG/2018 RELIGIOUS ACTIVITIES. IT IS ALLEGED BY THAT IT C ARRIES ON WITH CHARITABLE ACTIVITIES. 3. WE NOTE FROM ACKNOWLEDGEMENT OF RECEIPT PLACED O N RECORD THAT, DATE OF HEARING HAS BEEN INTIMATED BY REGISTE RED POST TO AUTHORISED REPRESENTATIVE OF ASSESSEE BEING PK SUBR AHMANYAM AND COMPANY, CHARTERED ACCOUNTANT. HOWEVER, TODAY A T THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE, NE ITHER THERE WAS ANY ADJOURNMENT APPLICATION FILED BEFORE US. 4. WE NOTE FROM RECORD THAT, THERE IS ALSO DELAY OF 30 DAYS IN FILING PRESENT APPEAL, FOR WHICH ASSESSEE SOUGHT CO NDONATION OF DELAY VIDE AFFIDAVIT DATED 09/06/2018. IN THE AFFID AVIT, IS SUBMITTED THAT DUE TO PRE-OCCUPANCY OF ALL COMMITTE E MEMBERS, MEETING COULD NOT HAPPEN TO APPOINT A REPRESENTATIV E, BEFORE THE DUE DATE OF FILING OF APPEAL, THEREBY CAUSING DELA Y OF 30 DAYS. IT IS ALSO SUBMITTED THAT THE DELAY WAS UNINTENTIONAL . 5. WE HAVE CONSIDERED REASONS GIVEN BY ASSESSEE. W E NOTE THAT EVEN AFTER DATE OF HEARING BEING INTIMATED TO REPRESENTATIVE OF ASSESSEE, NOBODY APPEARED BEFORE THIS TRIBUNAL TODAY. NEITHER THERE HAS BEEN ANY ADJOURNMENT APPLICATION FILED. I T IS NOT A CASE WHERE ASSESSEE HAS NOT BEEN REPRESENTED BEFORE THIS TRIBUNAL ON ANY PREVIOUS OCCASION. ON PERUSAL OF ORDER SHEET EN TRIES, WE NOTE THAT, APPEAL WAS POSTED FOR HEARING ON SEVERAL DATE S SINCE SEPTEMBER 2019. WE NOTE THAT APPEAL HAS BEEN POSTED FOR HEARING ON 18/09/2019 AND 19/09/2019 AND ASSESSEE W AS REPRESENTED BEFORE THIS TRIBUNAL BY THEIR AUTHORIZED REPRESENTATIVE WHOSE POA HAS BEEN PLACED ON RECORD. PAGE 3 OF 5 ITA NO.1829/BANG/2018 6. SUBSEQUENTLY ON 10/06/2020 NONE APPEARED BEFORE THIS TRIBUNAL BUT STILL , THE CASE WAS ADJOURNED TO 10/9/2020 AND NOTICE WAS ISSUED BY RP/AD TO REPRESENTATIVE INTIMA TING DATE OF HEARING AND THIS NOTICE WAS DULY SERVED ON HIM AS P ER A/D AVAILABLE ON RECORD. AS THE MATTER WAS CALLED OUT O N 10.9.2020, NONE APPEARED ON BEHALF OF ASSESSEE IN VIRTUAL COU RT, EVEN AFTER THE LINK BEING SHARED WITH THE REPRESENTATIVE. 7. THE CONDUCT OF REPRESENTATIVE AS NOTED ABOVE, SH OWS THAT ASSESSEE IS NOT INTERESTED TO GET THE PRESENT APPEA L DISPOSED OFF. ACCORDINGLY, WE DO NOT FIND ANY REASON TO KEEP THIS APPEAL PENDING AND HENCE, WE DISMISS THE SAME. IN THE EVE NT, THE ASSESSEE WISHES TO PURSUE THE APPEAL, LIBERTY IS G RANTED TO THE ASSESSEE TO FILE MISCELLANEOUS PETITION UNDER SECTI ON 254 (2) FOR RECALL OF THIS ORDER AS PER LAW. REGISTRY IS DIRECT ED TO SEND A COPY OF THIS ORDER TO ASSESSEE ON THE ADDRESS MENTION IN FORM 36 APART FROM PROVIDING A COPY TO THE AUTHORIZED REPRE SENTATIVE, IN ORDER TO INTIMATE THE RESULT OF APPEAL BEING DISMIS SED FOR NONPROSECUTION. 8. ACCORDINGLY, PRESENT APPEAL IS DISMISSED FOR NONPROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPT, 2020 SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 21ST SEPT, 2020. /VMS/ PAGE 4 OF 5 ITA NO.1829/BANG/2018 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 5 OF 5 ITA NO.1829/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -09-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -09-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -09-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -09-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -09-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -09-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS