BHARTIYA SHIKSHA PRACHAR SAMITI,TONK vs. COMMISSIONER OF INCOME TAX (E), JAIPUR

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ITA 1016/JPR/2017Status: DisposedITAT Jaipur20 February 2018AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in pursuing its case seriously due to its failure to appear and represent its case. Therefore, the appeals were dismissed in limine.

What were the facts?

The assessee's application for registration under sections 12AA and 80G was rejected by the CIT(E). The assessee failed to appear before the CIT(E) and also did not represent its case before the ITAT despite receiving due notice.

What were the issues?

Whether the assessee's appeals should be dismissed for non-prosecution due to the assessee's failure to appear and represent its case before the authorities.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Hearing: 19/02/2018Pronounced: 20/02/2018

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1016 & 1015/JP/2017 cuke Bhartiya Shiksha Prachar Samiti CIT (E) Vs. Tonk, Rajasthan Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAB7653D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri Ran Singh (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 19/02/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 20/02/2018 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. These are two appeals filed by the assessee against the order of ld. CIT(E) Jaipur dated 11.10.2017 Act wherein the application of the assessee for grant of registration u/s 12AA as well as 80G of the Act has been rejected.

2.

At the time of hearing, neither any adjournment application was filed nor any one appeared on behalf of the assessee. On perusal of the records, it is noted that the notice scheduling the hearing for today has been duly received by Shri Rahul Gurdaswami on 21.12.2017, inspite of

2 ITA No. 1016 & 1015/JP/2017 Bhartiya Shiksha Prachar Samiti Tonk vs. CIT(E), Jaipur that, there has been complete failure on the part of the assessee to represent its case. It is also noted that the assessee has failed to appear before the ld CIT(E) as well. It thus appears that the applicant is not interested to pursue its case seriously, so in the present circumstances of the case, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also 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 dismissed in limine.

3.

Before parting, it is appropriate to add that in case the assessee is serious in pursuing the appeal filed, it would be at liberty if so advised to pray for a recall of this order by moving an appropriate application explaining the reasonable cause and by giving an undertaking that it shall not abuse the time of the Court.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on 20/02/2018.

Sd/- Sd/- ¼fot; ikWy jko½ ¼foØe flag ;kno½ (Vijay Pal Rao) (Vikram Singh Yadav) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 20/02/2018. *Ganesh Kr. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Bhartiya Shiksha Prachar Samiti, Tonk 1.

3 ITA No. 1016 & 1015/JP/2017 Bhartiya Shiksha Prachar Samiti Tonk vs. CIT(E), Jaipur 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 1016 & 1015/JP/2017} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत

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