MANIBEN SHIVJI DEVJI EDUCATIONAL & CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 536/MUM/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0418 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 18-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N P SINGH
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI P K BANSAL, VP & SHRI PAWAN SINGH, JM ITA NO.536/MUM/2013 ASSESSMENT YEAR : 2012-13 MANIBEN SHIVJI DEVJI EDUCATIONAL & CHARITABLE TRUST, REGD OFFICE C/O JITENDRA JETHALAL MAKDA, RANJI STUDIO COMPOUND C BLOCK, 1 ST FLOOR, DADA SAHEB PHALKE ROAD, DADAR (E), MUMBAI- 400 014 PAN AACTM6802G VS. DIRECTOR INCOME - TAX (EXEMPTION) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N PSINGH (CIT-DR) DATE OF HEARING : 01 .0 6 .2017 DATE OF PRONOUNCEMENT : 12 .0 6 .2017 O R D E R PER P K BANSAL, VICE-PRESIDENT: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF DIRECTOR OF INCOME TAX (EXEMPTION) DATE 24.12.2012. 2. IN THIS CASE, WE NOTED THAT THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 18.01.2013 AND A DEFECTIVE MEMO WAS ISSUED TO TH E ASSESSEE AS THE DATE OF VERIFICATION HAS NOT BEEN MENTIONED AND THE ORDE R OF THE DIRECTOR OF INCOME TAX (EXEMPTION), WHICH WAS FILED ALONG WITH FORM 36, WAS NOT ITA NO. 536/MUM/2013 SMT. MANIBEN SHIVJI EDUCATIONAL & CHARITABLE TRUST 2 CERTIFIED. THE CASE WAS FIRST FIXED FOR HEARING ON 8.4.2014 AND, SUBSEQUENTLY, FIXED ON 14.10.2014, 23.04.2015, 03.08.2015, 10.03. 2015, 01.04.2016, 23.01.2017 AND AS ON TODAY I.E 01.06.2017. THE NOT ICE WAS SENT THROUGH REGISTERED AD BUT NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LEARNED DR AND GONE THROUGH TH E FACTS ON RECORD. WE FIND THAT THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS EVEN THOUGH IT WAS GIVEN SUFFICIENT OPPORTUNITY. WE ARE THEREFORE , OF THE VIEW THAT THE APPEAL CANNOT BE ADMITTED. WE ACCORDINGLY, DISMISS THE APPEAL IN LIMINE AND WITH THE EMBARGO THAT IF THE ASSESSEE SO CHOOSES, I T MAY FILE FRESH APPEAL IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF JUNE, 2017. SD/- SD/- (PAWAN SINGH) (P K BANSAL) JUDICIAL MEMBER VICE-PRESIDENT MUMBAI; DATED: 12 TH JUNE, 2017 SA ITA NO. 536/MUM/2013 SMT. MANIBEN SHIVJI EDUCATIONAL & CHARITABLE TRUST 3 COPY OF THE ORDER FORWARDED TO : 1. THE APP ELL ANT. 2. THE RESPONDENT. 3. T HE CIT(A), MUMBAI 4. THE CIT 5. DR, B BENCH, ITAT, MUMBAI BY ORDER, #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI