Missionaries of Christuraj Trust, Kottayam V. CIT, Kottayam

ITA 80/COCH/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6246 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Keywords: Charitable institution; Reasonable cause
• Section: 12AA

Judgement Text

1 ITA NO. 80/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 80/COCH/2014 MISSIONERIES OF CHRISTURAJ TRUST VS CIT, KOTTAYAM THIRUVANCHOOR PO, KOTTAYAM PAN : AACTM2803M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 23-04-2014 DATE OF PRONOUNCEMENT : 23-04-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT APPEAL CHALLENGING THE CORRECTNESS OF THE ORDER PASSED BY THE ADMINISTRATIVE COMMISSIO NER REJECTING THE APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT AS CHARITABLE INSTITUTION. 2. THE APPEAL WAS FIXED FOR HEARING TODAY AND THE N OTICE OF HEARING WAS RECEIVED BY THE ASSESSEE PERSONALLY. THE REGIS TRY HAS PLACED ON RECORD THE ACKNOWLEDGMENT SIGNED BY THE LD.REPRESEN TATIVE FOR THE ASSESSEE IN TOKEN OF RECEIPT OF NOTICE OF HEARING F OR THE HEARING DATED 23- 04-2014. IN SPITE OF RECEIPT OF NOTICE, NO ONE APP EARED FOR THE ASSESSEE 2 ITA NO. 80/COCH/2014 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THERE MA Y BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIB UNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOW EVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRI BUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PA RT OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 23-04-2013 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD APRIL, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 23 RD APRIL, 2014 PK/- COPY TO: 1. MISSIONERIES OF CHRISTURAJ TRUST, MALAYATTIKUZHI YIL BUILDING, THIRUVNCHOOR PO, KOTTAYAM 686 019 2. CIT, KOTTAYAM 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH