NARAINSHREE FOUNDATION,JALAUN vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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ITA 627/LKW/2018Status: DisposedITAT Lucknow22 August 2019AY 2018-192 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 for the hearing. The assessee can seek revival of the appeal by showing sufficient cause for their absence.

What were the facts?

The assessee filed an appeal against the order rejecting their application for registration under section 12A(1). The assessee failed to appear for the hearing of the appeal despite receiving notice.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing. The assessee's failure to appear for the hearing of their appeal.

Which sections of the Income-tax Act were involved?

Section 12A(1)

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, LUCKNOW BENCH “A”, LUCKNOW

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

For Respondent: Shri A. K. Bar, CIT (DR)

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

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 22/08/2019.

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

DATED:22/08/2019 JJ:1908

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