YOUNG BODHISATYA SOCIETY INDIA,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 525/LKW/2018Status: DisposedITAT Lucknow06 September 20192 pages
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 for the hearing and seemed uninterested in pursuing the appeal.

What were the facts?

The assessee's appeal was against the rejection of its application for approval under Section 80G(5)(vi) of the Income Tax Act. The assessee did not appear for the hearing despite notice being sent.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

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

For Respondent: Smt. Alka Singh, D.R

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 23/4/2018, rejecting the application of the assessee for approval under section 80G(5)(vi) of the Income Tax Act, 1961. 2. This appeal was taken up for hearing on 22/8/2019, 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 “the door of the addressee’s house is under lock for a long period. At present no one reside at the given address.

Hence returned.” 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

The order continues below.

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