BHARAT SEVASHRAM TRUST,MIRZAPUR vs. CIT (EXEMPTION), LUCKNOW

PDF · subscribers
ITA 57/ALLD/2017Status: DisposedITAT Allahabad20 November 2019AY 2014-152 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was liable to be dismissed for non-prosecution as the assessee did not appear and seemed uninterested in pursuing the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the CIT (Exemptions). The assessee did not appear for the hearing despite proper notice, and the notice was returned unserved with a remark that no such ashram exists at the given address.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(iii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Respondent: Shri S. K. Madhuk, CIT (DR)

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemptions), Lucknow, dated 28/1/2016, passed under section 12AA(1)(b)(iii) of the Income Tax Act, 1961. 2. This appeal was taken up for hearing on 21/11/2019, but none has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has been returned unserved by the postal authorities with the remark “No Ashram in this name exists in Piprasand, hence request to provide the mobile number. The Registry is returned to the sender.” The notice was sent to the assessee on the address given in form No.36. Since the assessee did not appear, it appears that the assessee is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non-prosecution. In this regard, we place reliance upon the following case laws:-

ITA No.57/ALLD/2017 Page 2 of 2

1.

CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008), 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee and Another, 118 ITR 461(SC)

3.

Respectfully following the view taken in the cases cited (supra), the appeal filed by the assessee is dismissed for non- prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/11/2019.

Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT

DATED:22/11/2019 JJ:2111

Recent GST High Court judgments

Search GST case law →