R.J. EDUCATION FOUNDATION,NEW DELHI vs. PR. CIT (EXEMPTIONS), NEW DELHI

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ITA 2494/DEL/2015Status: DisposedITAT Delhi28 November 20183 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 non-service of notice was solely attributable to the assessee's conduct. Since the assessee was absent and not interested in prosecuting the appeal, it was liable to be dismissed for non-prosecution.

What were the facts?

The assessee, M/s R.J. Education Foundation, filed an appeal against an order passed by the Commissioner of Income-tax (Exemption). The appeal was listed for hearing, but there was no representation from the assessee.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing and there is no representation.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI PRASHANT MAHARISHI & SHRI K.NARASIMHA CHARY

For Respondent: Shri Surender Pal, Sr. DR
Hearing: 28.11.2018Pronounced: 28.11.2018

ORDER

PER K. NARASIMHA CHARY, JM

1.

This is an appeal by the Assessee against the order u/s 12AA(1)(b)(ii) r.w.s. 12A of the Income-tax Act, 1961 dated 26.2.2015 in F.No.CIT(E)/12A:80G/2014- 15/R-1188/4368/6070 passed by the Ld. Commissioner of Income- tax (Exemption), New Delhi (for short hereinafter called “Ld. CIT(E)”).

2 2. When the matter is called today for hearing, there is no representation on behalf of the assessee. The notice sent to the assessee by registered post to the address furnished in Form No.36. When the notice is sent to proper address of the assessee as provided by them in Form No.36 through Registered mail with postage prepaid, if the assessee was to be found therein, the notice would have been served. If for any reason the assessee is absent temporarily, it is for the assessee to make arrange with The Postal Department either to deliver it to some other person, or to re-direct it to an address where the assessee could be found or to detain the mail till the assessee comes back and claims the same. Even if the assessee shifts from that place, it is for the assessee to notify the new address either to the Revenue or to the Tribunal or to the Postal Department. Obviously the assessee had not taken any of these steps and the non-service of notice in this matter is solely attributable to the conduct of the assessee. Since there has been no representation for the assessee either in person or through his AR, it means that assessee is not interested in prosecuting the appeal. We are left with no option but to hold that the appeal of the assessee is liable to be dismissed for non prosecution.

3.

We find support from the decision in Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del) wherein there was no representation for the appellant in the appeal filed by the revenue before the Tribunal, on the date of hearing, nor any communication for adjournment was received as to why the appellant had chosen to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. Respectfully following the said decision, the appeal filed by the assessee is dismissed for non- prosecution.

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