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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.627/LKW/2018 Assessment Year: N.A. Narainshree Foundation v. CIT (Exemptions) 1001, Rajendra Nagar Lucknow Station Road, Orai Jalaun TAN/PAN:AACTN6475E (Appellant) (Respondent) Appellant by: None Respondent by: Shri A. K. Bar, CIT (DR) Date of hearing: 19 08 2019 Date of pronouncement: 22 08 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, dated 19/7/2018, rejecting the application of the assessee for registration under section 12A(1) of the Income Tax Act, 1961. 2. This appeal was taken up for hearing on 19/8/2019, but none has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. Since the assessee did not appear despite having knowledge of the date of hearing, 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.627/LKW/2018 Page 2 of 2
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)
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 22/08/2019.
Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT
DATED:22/08/2019 JJ:1908