CHRIST MISSION EDUCATIONAL AND WELFARE MINORITY TRUST,PATNA vs. CPC, BENGALURU
Facts
The assessee, Christ Mission Educational And Welfare Minority Trust, filed four appeals against orders dated 12.12.2024 from the Addl./JCIT(A)-8, Mumbai. The appeals pertain to assessment years 2018-2019, 2019-2020, 2020-2021, and 2021-2022. The assessee's AR appeared virtually and did not adhere to the SOP, including improper attire and chewing tobacco/pan.
Held
The Tribunal observed the conduct of the assessee's AR during the virtual hearing, noting a lack of adherence to the Standard Operating Procedures. Based on this conduct and without delving into the merits of the case, the Tribunal found no reason to interfere with the orders of the lower authorities.
Key Issues
Whether the appeals should be dismissed based on the conduct of the assessee's authorized representative during a virtual hearing and whether the stay granted against the outstanding demand should be vacated.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं Nos.57-60/PAT/2025 (निर्धारण वर्ा / Assessment Years :2018-2019 to 2021-2022) Christ Mission Educational And Vs ITO, Ward-1(1), Patna Welfare Minority Trust, Christ Mission School, Nandanpuri, Mayura Path, Rupaspur, Post : Khajpura Rukanpura, Patna, Bihar-800014 PAN No. :AACTC 1589 L (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Viveka Nand, AR रधजस्व की ओर से /Revenue by : Shri Ashwani Kumar Singal, JCIT सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM : These are four appeals filed by the assessee against the separate orders of the Id. Addl./JCIT(A)-8, Mumbai all dated 12.12.2024 for the assessment years 2018-2019, 2019-2020, 2020-2021 & 2021-2022, respectively. 2. Shri Viveka Nand, ld.AR appeared on behalf of the assessee through virtual court, was not in uniform as per the SOP for appearing in the online court. Even the ld. AR was also chewing tobacco/Pan during his appearance in virtual court. Accordingly, we do not see any reason to interfere in the orders of the lower authorities and, thus, the same are upheld for all the years under consideration. Further the stay granted against the outstanding demand arising out of all the four appeals of the assessee are directed to be vacated.
2 ITA No.57-60/PAT/2025 3. In the result, all the four appeals of the assessee are dismissed. Order dictated and pronounced in the open court on 08/09/2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file.
सत्यापपत प्रतत //True Copy// आदेशधिुसधर/ BY ORDER,
(Assistant Registrar) आयकर अपीलीय अधर्करण, पटना /ITAT, Patna
