Bharatha Rajni Church, Kollam V. CIT, Trivandrum

ITA 993/COCH/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4382 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 17-05-2010
• Assessment Year: 2008-2009
• Appeal Filed On: 09-12-2008
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPHSR
• Keywords: Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.993/COCH/2008 ASSESSMENT YEAR:2008-09 BHARATH RAJNI CHURCH PATTATHANAM,KOLLAM-691001. PA NO.AABTB 4179N VS. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. (APPELLANT) ( RESPONDENT ) APPELLANT BY NONE RESPONDENT BY DR. BABU JOSEPH,SR.DR O R D E R PER N.VIJAYAKUMARAN,J.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE D ENIAL OF EXEMPTION U/S. 12AA BY THE PROCEEDINGS OF THE LD . COMMISSIONER OF INCOME-TAX, TRIVANDRUM, VIDE HIS OR DER DATED 29-8-2008. 2. EARLIER WHEN THE CASE OF CALLED FOR HEARING, THE RE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED TO 17-05-2010, AFTER DIRECTING THE RE GISTRY TO ISSUE NOTICE TO THE PARTIES. AS PER THE RECORDS O F THE TRIBUNAL IT SHOWS THAT THE NOTICE OF HEARING WAS DU LY SERVED ON THE ASSESSEE ON 13-04-2010. IN SPITE OF SERVIC E OF ITA NO. 993/COCH/2008 2 NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS MOVED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. THE APPEAL COULD NOT BE DISPOSED OFF ON MERITS ALSO ON THE GROUND THAT APPEAL IS TIME BARRED BY 23 DAYS WHEREA S THE PETITION FOR CONDONATION OF DELAY WAS FILED ONLY FO R 17 DAYS. HENCE, THE TRIBUNAL WAS PREVENTED FROM DISPOSING OF THE APPEAL ON MERITS ALSO. THIS BEING THE POSITION, TH E APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED FOR WANT OF PROSECUTION. ORDER ACCORDINGLY. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 19 TH MAY,2010. PM. COPY FORWARDED TO: 1. BHARATH RAJNI CHURCH PATTATHANAM,KOLLAM-691001. 2. CIT, TRIVANDRUM. 3. D.R.