The Suvarta Alliance Ministries Trust, Nandurbar V. The Assistant Commissioner of Income Tax, Exemption Circle , Aurangabad

MA 3/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1315 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.03/PUN/2024 (Arising out of ITA No.706/PUN/2023) नधा रण वष / Assessment Year: 2010-11 The Suvarta Alliance Ministries Trust, Church Compound, Nandurbar – 425412 PAN : AABTS1941F Vs. ACIT, Exemption Circle, Aurangabad Applicant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.706/PUN/2023, dated 25.08.2023 for the A.Y. 2010-11 on the ground that the appellant could not represent the matter due to bonafide reasons which were beyond the control of the appellant. 2. I heard the rival submissions and carefully gone through the averments made in the Miscellaneous Petition and found that except making ipse dixit statement that the appellant could not cause appearance for bonafide reasons, no reasons whatsoever were stated by the assessee for non-appearance. Moreover, the reasons for rejection of the application seeking adjournment of hearing of the case was stated by the Tribunal vide Para No.5 of the order. No reasons were shown before me as to how the reason given for the rejection of the adjournment application is patently wrong. There is no mistake apparent from the Assessee(s) by : Shri Nishit Gandhi Revenue by : Shri Sourabh Nayak Date of hearing : 28.06.2024 Date of pronouncement : 28.06.2024 MA No. 03/PUN/2024 2 record in the order passed by this Tribunal. Therefore, the Miscellaneous Application filed by the assessee stands dismissed. 3. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced on this 28 th day of June, 2024. /- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 28 th June, 2024 Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.