ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU
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Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI
IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 509, 510 & 604/Bang/2023 Assessment Years : 2017-18, 2018-19 & 2021-22 M/s. CMR Jnanadhara The Assistant Trust, Commissioner of CA No. 2, 3rd C Cross, Income Tax 6th ‘A’ Main, 2nd Block, (Exemptions), HRBR Layout, Circle – 1, Vs. Bengaluru – 560 043. Bengaluru. PAN: AAATC0512H APPELLANT RESPONDENT : Shri Narendra Kumar Jain, Assessee by CA : Shri Jeetendra Kumar, CIT- Revenue by DR Date of Hearing : 13-12-2023 Date of Pronouncement : 21-12-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER It is found that the appeals filed by the revenue are not signed by the ACIT(Exemptions), Circle – 1, Bangalore rather filed by CIT(Exemptions), Bangalore. In fact no signature is found in the form no. 36 filed before us by the revenue. In that view of the matter, the appeals are found to be defective. The same is therefore dismissed as defective.
Page 2 ITA Nos. 509, 510 & 604/Bang/2023
However, for the ends of justice, we grant liberty to the revenue to file appeals before us within 60 days from the date of passing of this order.
In the result, all the three appeals filed by the revenue stands dismissed. Order pronounced in the open court on 21st December, 2023.
Sd/- Sd/- (CHANDRA POOJARI) (MADHUMITA ROY) Accountant Member Judicial Member Bangalore, Dated, the 21st December, 2023. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file By order
Assistant Registrar, ITAT, Bangalore