M/S. JOSHUA EDUCATIONAL TRUST, CHENNAI V. ITO (EXEMPTIONS), WARD-3, CHENNAI

MA 19/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5970 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-06-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEENAKSHI SUNDARAM

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI ी एबी टी. वक , ाियक सद एवं एवंएवं एवं ी अिमताभ शु ा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Miscellaneous Application No.19/Chny/2024 (in ITA No.764/Chny/2020) िनधा रण वष /Assessment Year: 2012-13 M/s.Joshua Educational Trust, 2/1, TVS Main Road, Tevar Nagar, Padi, Chennai-600 050. v. The ITO (Exemptions), Ward-3, Chennai. [PAN: AAATJ 0282 D] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri Meenakshi Sundaram, ITP यथ क ओर से /Respondent by : Shri P. Sajit Kumar, JCIT सुनवाईक तारीख/Date of Hearing : 07.06.2024 घोषणाक तारीख /Date of Pronouncement : 05.07.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous Application filed by the assessee Trust against the order of this Tribunal dated 31.10.2023 for AY 2012-13 2. At the outset, the Ld.AR of the assessee, Shri Meenakshi Sundaram, ITP, submitted that on the date of hearing on 19.10.2023, the Managing MA No.19/Chny/2024 (in ITA No.764/Chny/2020) M/s.Joshua Educational Trust :: 2 :: Trustee of the assessee Trust was in the ICU Unit of Madras Medical Mission, Mogappair East, Chennai, and thereafter passed away on 15.11.2023; and drew our attention to the copy of the Death Certificate and medical documents. According to the Ld.AR, the Managing Trustee used to present himself at the time of hearing, therefore, he didn’t communicate the date of hearing to the Ld.AR which omission prevented him from appearing before this Tribunal on 19.10.2023. After taking note of the medical documents/Death Certificate of late Managing Trustee, we find that there was reasonable cause for the assessee Trust not being represented before this Tribunal on the date of hearing on 19.10.2023, which resulted in Tribunal passing the impugned order ex parte qua assessee. Therefore, for the ends of justice and fair play, we recall the impugned order dated 31.10.2023 and restore the appeal and direct the registry to fix the appeal in due course. 3. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced on the 05 th day of July, 2024, in Chennai. Sd/- (अिमताभ शु ा) (AMITABH SHUKLA) लेखा सद य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) याियक सद य/JUDICIAL MEMBER MA No.19/Chny/2024 (in ITA No.764/Chny/2020) M/s.Joshua Educational Trust :: 3 :: चे ई/Chennai, !दनांक/Dated: 05 th July, 2024. TLN, Sr.PS आदेश क ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु /CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF