M/S. HARHAR MAHADEV SEWA SAMITI,ROHTAK vs. CIT, ROHTAK

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ITA 4850/DEL/2014Status: DisposedITAT Delhi12 October 20172 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 noted the absence of the assessee and their lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee society appealed against the CIT's order refusing registration under Section 12AA of the IT Act. The assessee failed to appear before the tribunal despite receiving notice.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the appellant fails to appear before the tribunal.

Which sections of the Income-tax Act were involved?

Section 12AA

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 L.P. Sahu

Hearing: 12.10.2017Pronounced: 12.10.2017

ORDER Per L.P. Sahu, A.M. : The assessee is in appeal before the Tribunal against the order of learned CIT, Rohatak, dated 27.06.2014, refusing registration to the assessee society u/s. 12AA of the IT Act.

2.

None is present on behalf of the assessee despite the notice sent to the assessee at the given address. The notice so issued is deemed to be served upon the assessee. However, there is no representation on behalf of the assessee nor is there any written request for adjournment on record. It appears that the assessee is not interested in prosecuting the appeal.

ITA No. 4850/Del./2014 2 Therefore, the appeal of the assessee deserves to be dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

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