UBAIDULLA EDUCATIONAL FOUNDATION, RAJAGIRI V. CIT EXEMPTIONS, CHENNAI

ITA 3490/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8644 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 24-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOM E TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO . 3490 / CHNY /201 8 ( / ASSE SSMENT YEAR: 2017 - 18 ) M/S. UBAIDULLA EDUCATIONAL FOUNDATION, 5/2, JAMALIA STREET, RAJAGIRI, - 614207 PAPANASAM VS THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHENNAI. PAN: A A BCU6415D ( / APPELLANT) ( / RESPONDENT ) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI S. BHARATH, CIT / DATE OF HEARING : 04.04 .2019 / DATE OF PRONOUNCEMENT : 04.04. 2019 / O R D E R PER A. MOHAN ALANKAMONY, AM: - TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX( EXEMPTIONS ) , CH ENNAI , DATED 31.10.2018 IN CIT(E) NO.3(10)/2017 - 18 FO R THE ASSESSMENT YEAR S 2017 - 18 DENYING APPROVAL U/S .10(23C) OF THE ACT. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE HAS FILED APPEAL IN ITA NO.3401/CHNY/2018 ON 24.12.2018 AGAINST THE ORDER OF THE LD.CIT(EXEMPTIONS) DATED 31.10.2018 IN CIT(E) NO.3(10)/2017 - 18 FOR THE ASSESSMENT YEARS 2017 - 18 DENYING APPROVAL U/S.10(23C) OF THE ACT. SUBSEQUEN TLY BY MISTAKE ON THE SAME DATE ANOTHER APPEAL WAS FILED IN ITA 2 ITA NO. 3490 /CHNY /201 8 NO.3490/CHNY/2018 AGAINST THE SAME ORDER OF THE LD.CIT(EXEMPTIONS) DATED 31.10.2018. THE LD.AR THEREBY BROUGHT TO THE NOTICE OF THE BENCH THAT THE APPEAL IN ITA NO.3490/CHNY/2018 WAS THE DUPLI CATE APPEAL WITH RESPECT TO THE APPEAL FILED ORIGINALLY ON THE SAME DATE IN ITA NO.3401/CHNY/2018 AND THEREFORE PRAYED TO DISMISS THE DUPLICATE APPEAL . THE LD.DR ALSO CONCEDED TO THE SUBMISSION OF THE LD.AR AND DID NOT RAISE ANY OBJECTION FOR DISMISSING THE DUPLICATE APPEAL FILED BY THE ASSESSEE . 3 . AFTER HEARING BOTH SIDES, WE FIND MERIT IN THE SUBMISSION OF THE LD.AR. THEREFORE WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE IN ITA NO.3490/CHNY/2018, AS NOT MAINTAINABLE SINCE IT IS THE DUPLICATE APPEAL FI LED BY OVERSIGHT. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 4 TH A PRIL , 2019 AT CHENNAI. SD/ - SD/ - ( ) (DUVVURU R.L REDDY) / JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER / CHENNAI, / DATED 4 TH APRIL , 2019 RSR / COPY TO: 1. / APPELLANT 2. /RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF