SELVARAJ CHARITABLE TRUST,MADURAI V. ITO, EXEMPTIONS WARD, MADURAI

MA 156/CHNY/2025

AI Insights

The case involves the Selvaraj Charitable Trust, which faced an appeal dismissal due to alleged non-compliance with hearing notices. The Trust argued that they were unaware of the hearing notices until after receiving the tribunal's order. The tribunal, acknowledging the possibility of non-receipt of the notice, decided to recall the earlier order dismissing the appeal, provided the Trust pays a specified cost to the legal services authority. This decision underscores the tribunal's emphasis on justice and fair hearing over procedural dismissals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792286 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 23-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: V.SHANKAR; C.A
• Keywords: Charitable institution

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./MA No.156/Chny/ 2025, धििाारण वर्ा /Assessment Year: 2015-16 (ITA No.2099/Chny/2025) Selvaraj Charitable Trust, No.15B, Thirumangalam Main Road, Thirunagar, Madurai, Tamil Nadu-625 006. [PAN: AAJTS7132G] Income Tax Officer, Exemptions Ward, Madurai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.V.Shankar, C.A प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 02.12.2025 घोषणा की तारीख /Date of Pronouncement : 02.12.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This MA has been filed by the Revenue requesting for recalling of the order in ITA no. 2099/Chny/2025 dated 25.09.2025. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The impugned order was passed as there was no compliance to the notices of hearing and hence the appeal was dismissed on the presumption of non-intent to prosecute this case. It is the case of the assessee that it was prevented by sufficient cause to appear on the date of hearing. The Ld. Printed from counselvise.com MA No.156 /Chny/2025 Page - 2 - of 3 Counsel of the assessee has argued that the assessee came to know about the services of the notice of hearing only after the receipt of the order from the tribunal. 3.0 During the course of the present hearing, the Ld. Counsel for the assessee failed to adduce any cogent and demonstrative evidences in support of its submissions. We are however also conscious of the fact that no litigant benefits by non-prosecution of its matter. Be that as it may be, we are of the view that ends of justice would be met if the order of this tribunal dated 25.09.2025is recalled subject to payment of cost of Rs.2,000/-(Rupees two thousand only) by the assessee to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within 30 days of the receipt of this order. 4.0 In the result, the appeal of the assessee is allowed and order dated 25.09.2025 is recalled subject to above conditions. 5.0 In the result, the MA of the assessee is allowed. Order pronounced on 2nd , December-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदिांक/Dated: 2nd , December-2025. KB/- Printed from counselvise.com MA No.156 /Chny/2025 Page - 3 - of 3 आदेश की प्रतततलतप अग्रेतषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तवभागीय प्रतततनति/DR 5. गार्ड फाईल/GF Printed from counselvise.com "