M/s. Esenes Educational & Charitable Trust, CHENNAI V. ACIT, CHENNAI

ITA 2243/CHNY/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96648 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 30-12-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 23-12-2013
• Court: TRIBUNAL
• Department Lawyers: ANURAG SAHAY
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . ! ' , # '$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER . /ITA NOS. 2243 TO 2245/MDS/2013 / ASSESSMENT YEARS : 2006-07 TO 2008-09 M/S. ESENES EDUCATIONAL AND CHARITABLE TRUST, NO.6-F, OLD TOWER BLOCK 5 TH EXTENSION, NANDANAM, CHENNAI 600 032. PAN AAATE2719G ( /APPELLANT) V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-III(4), CHENNAI. RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ANURAG SAHAY, CIT ! / DATE OF HEARING : 30.12.2015 '# ! / DATE OF PRONOUNCEMENT : 30.12.2015 % / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAIN ST THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX(APPE ALS) DATED 9.1.2013. - - ITA 2243 TO 2245/15 2 2. THESE ARE RECALLED APPEALS VIDE TRIBUNALS ORDER DATED 29.5.2015 IN MA NOS. 55 TO 57/MDS/2015, WHEREIN EX PARTE ORDER WAS RECALLED FOR THE PURPOSE OF GIVING ONE MORE OPP ORTUNITY TO THE ASSESSEE TO ARGUE ITS CASE. 3. THOUGH THERE IS A DELAY OF 288 DAYS IN FILING TH ESE APPEALS BEFORE THE TRIBUNAL, CONSEQUENT TO THE ORDE R OF THE TRIBUNAL CITED SUPRA, THE APPEALS WERE POSTED FOR H EARING TO 19.08.2015. ON 19.8.2015, THE LD. AR REQUESTED FOR ADJOURNMENT AND THE APPEALS WERE ADJOURNED TO 2.11. 2015. ON 2.11.2015 THE BENCH DID NOT FUNCTION. HENCE, THE C ASE WAS ADJOURNED TO 28.12.2015 AND ON THAT DAY, NONE APPEA RED ON BEHALF OF THE ASSESSEE AND AT THE REQUEST OF THE LD . AR VIDE LETTER DATED 25/11/2015, THE ADJOURNMENT WAS GRANTED AND T HE CASES WERE ADJOURNED TO 30.12.2015. ON 29.12.2015, AN UN AUTHORIZED PERSON STATING THAT THE MANAGER OF THE ASSESSEE WAS FILED ADJOURNMENT PETITION SEEKING ADJOURNMENT FOR ALL TH E APPEALS WHICH ARE POSTED TO 30.12.2015 AND THERE IS NO AUTH ORIZATION AND THERE IS NO NAME OF THE PERSON, WHO SIGNED THE ADJO URNMENT PETITION. THE REASONS ADVANCED BY THE UNAUTHORIZED PERSON ARE NOT SUPPORTED BY ANY MATERIAL. MORE SO, THE APPEAL S ARE ALSO - - ITA 2243 TO 2245/15 3 NOT PROPERLY VERIFIED AND SIGNED. HENCE, WE ARE IN CLINED TO OBSERVE THAT THE ASSESSEE IS UNDULY TAKING ADJOURNM ENTS, THOUGH IT WAS STATED IN THE MA THAT ONLY ONE MORE OPPORTUN ITY SHOULD BE PROVIDED TO THE ASSESSEE TO REPRESENT ITS CASE. AC CORDINGLY, THESE APPEALS ARE DISMISSED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 30 TH OF DEC., 2015 AT CHENNAI. SD/- SD/- ( $% & ) ( ' ( ) $ ) *%+,-,./01,2345,.62,+778,293 : ;< /JUDICIAL MEMBER ! ;<=>>70.?,.?@A1BA2 ': /CHENNAI, C; /DATED, THE 30 TH DEC., 2015. MPO* ;D EFGF /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. H3 /CIT(A) 4. H /CIT 5. FIJ K /DR 6. JLM /GF.