M/s Mar Sleeva Church Manttady , Mangalore V. Commissioner of Income Tax, (Exemptions), Bangalore

MA 86/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6508 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR V K GURUNATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P. NO.86/BANG/2018 [IN ITA NO. 2101/BANG/2017] ASSESSMENT YEAR : 2017 - 18 M/S. MAR SLEEVA CHURCH MANTRADY, MANTRADY POST, MOODBIDRI, MANGALORE TALUK. PAN: AAETM 6267B VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE. APP L IC ANT RESPONDENT A PPL IC ANT BY : DR. V.K. GURUNATHAN, ADVOCATE RE SPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 27 . 0 4 .201 8 DATE OF PRONOUNCEMENT : 10 . 0 5 .201 8 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THROUGH THIS MISCELLANEOUS PETITION, THE ASSESSEE HAS CONTENDED THAT THE TRIBUNAL HAS NOT DECIDED THE ISSUE RAISED IN THE APPEAL, THEREFORE THE ORDER OF TRIBUNAL MAY BE RECALLED AND THE APPEA L MAY BE REFIXED FOR FRESH HEARING. 2. THE LD. DR HAD NOT DISPUTED THESE FACTS. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBU NAL VIS--VIS THE MISCELLANEOUS PETITION, WE FIND THAT INADVERTENTLY THE TRIBUNAL HAS NOT MP NO.86/BANG/2018 PAGE 2 OF 2 DISPOSED OF THE GROUNDS RAISED IN THE APPEAL. THERE FORE, WE RECALL OUR ORDER DATED 31.01.2018 AND DIRECT THE REGISTRY TO REFIX T HE APPEAL FOR HEARING IN THE DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF MAY, 2018. SD/- SD/- ( INTURI RAMA RAO ) ( SUNIL KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 10 TH MAY, 2018. / D ESAI S MURTHY / COPY TO: 1. APPL IC ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.