United Christmas Celebration Committee Charitable Trust, CHENNAI V. ITO, Nagercoil

ITA 60/CHNY/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2691 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 08-03-2016
• Assessment Year: misc
• Appeal Filed On: 12-01-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: S SRIDHAR
• Keywords: Charitable institution; Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , ! . ' #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.60 /MDS./2016 M/S.UNITED CHRISTMAS CELEBRATION COMMITTEE CHARITABLE TRUST , 3/245, DURAI BUILDING, NEAR RAILWAY STATION, NALLOOR, MARTHANDAM 629 165. VS. THE INCOME TAX OFFICER, WARD-1(1), NAGERCOIL. PAN AAATU 3570 D ( %& / APPELLANT ) ( '(%& / RESPONDENT ) / APPELLANT BY : MR.S.SRIDHAR,ADVOCATE / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT, D.R / DATE OF HEARING : 08 .03.2016 /DATE OF PRONOUNCEMENT : 16.03.2016 ) / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX-I, MADURAI DATED 27.05.2011. ITA NO.60/MDS/2016 2 2. THE GRIEVANCE OF THE ASSESSEE TRUST IS WITH REG ARD TO NON- GRANTING OF REGISTRATION U/S.12AA OF THE ACT. 3. THIS APPEAL IS FILED BY THE ASSESSEE WITH A DEL AY OF 1631 DAYS. THERE IS NO CONDONATION PETITION FILED BY THE ASSES SEE TO CONDONE THE DELAY. HOWEVER, THERE WAS A PETITION FILED BY THE LD.A.R DATED 7 TH MARCH, 2016 SEEKING CONDONATION OF DELAY IN FILING THE APPEAL STATING THAT ORDER OF CIT U/S.12AA WAS RECEIVED AND HANDED OVER TO THE ASSESSEES COUNSEL MR.A.JOHNSON,FCA FOR FURTHER ACT ION, AND THE ASSESSEE SOLELY RELIED ON THE PROFESSIONAL ASSISTAN CE FROM CHARTERED ACCOUNTANT, WHO HAD FAILED TO TAKE NECESSARY ACTION IN FILING THE APPEAL BEFORE THIS TRIBUNAL. EVEN THERE IS NO CONF IRMATION FROM THE CHARTERED ACCOUNTANT OWING THE RESPONSIBILITY. IN S UCH CIRCUMSTANCES, WE ARE OF THE OPINION THAT THERE IS NO GOOD AND SUFFICIENT REASON TO CONDONE THE DELAY. IN OUR OPI NION, INORDINATE DELAY OF 1631 DAYS SOLELY ATTRIBUTABLE TO NEGLIGENC E AND INACTION ON THE PART OF THE ASSESSEE, WHICH COULD HAVE BEEN AVO IDED BY EXERCISE OF DUE CARE AND ATTENTION, DID NOT CONSTITUTE GOOD REASON FOR CONDONATION OF DELAY. ACCORDINGLY, BY PLACING RELI ANCE ON THE ITA NO.60/MDS/2016 3 JUDGEMENT OF SUPREME COURT IN THE CASE OF VEDABAI A LIAS VAIJAYANATABAI BABURAO PATIL V. SHANTARAM BABURAO P ATIL AND OTHERS REPORTED IN [2002] 253 ITR 798 (SC), WE ARE DECLINE D TO ADMIT THE APPEAL. ACCORDINGLY, THE APPEAL IS DISMISSED AS U NADMITTED. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED ON WEDNESDAY, THE 16 TH OF MARCH,2016 AT CHENNAI. SD/- SD/- ( . ) (G.PAVAN KUMAR) ( ( ! ' ) ) # CHANDRA POOJARI $% JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 16H MARCH,2016 . K S SUNDARAM. &'%%()*%+* /COPY TO: % 1. /APPELLANT 2. /RESPONDENT 3. % ,%#$ /CIT(A) 4. % , /CIT 5. *-. %((/0 /DR 6. .12%3 /GF