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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 813/JP/2018
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 813/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s Dhara Foundation, I.T.O. (Exemption), Vs. 1-D-15, Old Housing Board Ajmer Colony, Shastri Nagar, Bhilwara, Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTD 4725 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (AD card is on record) jktLo dh vksj ls@ Revenue by : Shri Karni Dan (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 04/02/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 05/02/2019 vkns'k@ ORDER PER: R.C. SHARMA, A.M. This is the appeal filed by assessee against the order of ld.CIT(A), Ajmer dated 11/10/2017 for the A.Y.2014-15 in the matter of order passed U/s 143(3) of the Income Tax Act, 1961 (in short the Act). The assessee has raised following grounds of appeal:
1. Under the facts and circumstances of the case and in Law, the Ld. A.O. has on the basis of assumptions and presumptions without appreciating the facts and merits of the case erred in charging the Maximum Marginal Rate instead of rate of tax chargeable on normal Association of Persons (AOP) vide the Assessment Order passed dated 08/12/2016. The same has been upheld by the Ld. CIT (Appeals), Ajmer vide Order passed dated 11/10/2017 which is not correct.
ITA 813/JP/2018_ 2 Dhara Foundation Vs ITO(E)
2. Under the facts and circumstances of the case and in Law, the Ld. A.O. has on the basis of assumptions and presumptions without appreciating the facts and merits of the case erred in disallowing a total sum of Rs.95,504/- which was actually incurred towards the fulfillment of objects of the Trust and for which the valid receipts were also available. The addition so made deserves to be deleted as it was made without giving any discrepancy, merely on presumption basis vide the Assessment Order passed dated 08/12/2016. The same has been upheld by the Ld. CIT (Appeals), Ajmer vide Order passed dated 11/10/2017 which is not correct."
No body appeared on behalf of the assessee in spite of giving the notice by the RPAD for appearing on 04/02/2019. We found that even on earlier occasions, appeal was fixed on 08/10/2018 and 05/12/2018 but nobody appeared on behalf of the assessee. We also found that even before the ld. CIT(A), no body appeared on behalf of the assessee in spite of giving so many opportunities by the ld. CIT(A) and the ld. CIT(A) by passing the ex parte order, confirmed the action of the Assessing Officer against which the assessee is in further appeal before us.
In view of the above facts and circumstances we found that the assessee is not interested in prosecution of the appeal. So in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgment of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT [1997] 223 ITR 480, the appeal of the assessee is not admitted and is dismissed in limine.
ITA 813/JP/2018_ 3 Dhara Foundation Vs ITO(E) 4. In the result, appeal of the assessee is dismissed Order pronounced in the open court on 05th February, 2019.
Sd/- Sd/- ¼fot; iky jko½ ¼jes'k lh 'kekZ½ (VIJAY PAL RAO) (RAMESH C SHARMA) U;kf;d lnL;@ U;kf;d lnL;@Judicial Member U;kf;d lnL;@ U;kf;d lnL;@ ys[kk lnL;@ ys[kk lnL;@ ys[kk lnL;@Accountant Member ys[kk lnL;@ Tk;iqj@Jaipur fnukad@Dated:- 05th February, 2019 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s Dhara Foundation, Bhilwara. 1. izR;FkhZ@ The Respondent- The ITO (Exemption), Ajmer. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 813/JP/2018) 6.