St.MARY'S CATHEDRAL TRUST, TRICHY V. THE CIT(EXCEMPTION), CHENNAI

ITA 250/CHNY/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1635 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 12-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.250/Chny/2021 िनधाŊरण वषŊ/Assessment Year: 2018-19 St. Mary’s Cathedral Trust, 12, A, Convent Road, Bishop’s House, Melapudur, Tiruchirappalli 620 001. [PAN:AAGTS4037F] Vs. The Commissioner of Income Tax (Exemptions), Aayakar Bhavan, Annex Building, No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri V.S. Jayakumar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Guru Bashyam, CIT DR सुनवाई की तारीख/ Date of hearing : 29.08.2022 घोषणा की तारीख /Date of Pronouncement : 29.08.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chennai dated 30.05.2019. 2. The appeal filed by the assessee is delayed by 715 days in filing the appeal before the Tribunal. The assessee filed a petition in the form of an affidavit, wherein, the assessee submits that Dr. Antony Devotta was the Managing Trustee of the Trust and in his middle I.T.A. No. 250/Chny/21 2 seventies, while as Managing Trustee, he was looking after the affairs of the Trust. At the time of receipt of the order through the e-portal on 18.07.2019, he was seriously ill. Therefore, the receipt of the order went unnoticed. He died of his illness on 15.10.2019. After his demise, the religious hierarchy appointed his successor only on 11.07.2021 Mr. K. Devaraj (Deponent herein), was appointed as the Managing Trustee on 15.07.2021. After going through the records of the trust, which were left unattended, he directed his office to initiate appropriate remedial action. Thereby, there was a delay of 715 days in filing the appeal. In view of the above, the ld. Counsel for the assessee has prayed for condoning the delay and admitting the appeal for adjudication. The ld. DR has not seriously object to the submissions of the ld. Counsel. Since the assessee was prevented by reasonable cause for the delay in filing the appeal before the Tribunal, the delay is condoned and admitted the appeal for adjudication. 3. When the appeal was taken up for hearing, by filing a petition dated 29.08.2022, the ld. Counsel for the assessee has submitted that he has been instructed by the assessee and his representative to withdraw the above appeal and accordingly, the ld. Counsel prayed for withdrawal I.T.A. No. 250/Chny/21 3 of the appeal, against which, the ld. DR has not opposed to the submissions of the learned Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 29 th August, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 29.08.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.