ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

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ITA 509/BANG/2023Status: DisposedITAT Bangalore21 December 2023AY 2017-182 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the appeals filed by the revenue to be defective due to lack of proper signatures. Consequently, the appeals were dismissed as defective.

What were the facts?

The revenue filed three appeals before the ITAT, but these appeals were not signed by the appropriate authority and were found to be defective. The appeals were filed by the CIT (Exemptions) instead of the ACIT (Exemptions).

What were the issues?

The primary issue was the procedural defect in the filing of the appeals by the revenue, specifically the absence of proper signatures on the appeal forms.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: CA : Shri Jeetendra Kumar, CIT-

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 2 510 & 604/Bang/2023

2.

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.

1.

In the result, all the three appeals filed by the revenue stands dismissed. Order pronounced in the open court on 21st December, 2023.

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