M/S. SRK EDUCATIOR & RESEARCH CHARITABLE TRUST,UTTAR PRADESH vs. ITO (EXEMPTIONS), GHAZIABAD

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ITA 2154/DEL/2015Status: DisposedITAT Delhi02 July 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 inferred that the assessee was not interested in pursuing the appeal. Following relevant rules and judicial precedents, the appeal was treated as unadmitted and dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor its representative appeared before the tribunal. No adjournment was sought, and no fresh address was provided.

What were the issues?

The primary issue was the assessee's non-appearance before the tribunal, leading to the dismissal of the appeal without adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI

O R D E R PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 31.3.2015 of the Ld. CIT(E), Lucknow passed u/s. 12AA(1)(b) (ii) of the Income Tax Act, 1961.

2.

In this case the Notice was sent to the assessee for hearing for today i.e. 02.07.2018 at the address mentioned in Form No. 36 vide Column No. 10.

3.

On 02.07.2018, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to serve the notice again and again on the same address. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeal. Page 1 of 3

4.

Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeal.

5.

In the result, the Appeal of the assessee is dismissed in limine. Order pronounced on 02-07-2018.

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