AKBAR KHAN,COOCHBIHAR vs. C.I.T KOLKATA - XXI, KOLKATA

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ITA 2052/KOL/2013Status: DisposedITAT Kolkata09 May 20162 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 assessee's non-appearance and the defective nature of the appeal, which should have been two separate appeals. Consequently, the appeal was treated as unadmitted.

What were the facts?

The assessee filed an appeal against the CIT's order rejecting applications for registration under section 12A and exemption under section 80G. The assessee failed to appear for the hearing and had filed a defective appeal.

What were the issues?

Whether the appeal is maintainable due to non-appearance and defective filing. Whether the applications for registration and exemption were rightly rejected.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Date of concluding the hearing : May 09, 2016 Date of pronouncing the order : May 09, 2016

O R D E R Per Shri P.M. Jagtap :- This appeal filed by the assessee is directed against the order passed by the ld. Commissioner of Income Tax, Kolkata-XXI, Kolkata dated 30.08.2012. whereby he rejected the application filed by the assessee for registration under section 12A as well as the application filed by the assessee for grant of exemption under section 80G.

2.

In this case, the appeal of the assessee was initially fixed for hearing on 05.04.2016. The assessee, however, filed an application seeking adjournment and accordingly the hearing was adjourned to 09.05.2016. On 09.05.2016, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed despite

I.T.A. No. 2052/KOL./2013 Page 2 of 2 the fact that the said date of hearing pronounced in the open Court on the earlier date, i.e. 05.04.2016 was duly taken note of by the representative of the assessee. It is also observed that the assessee has filed only one appeal against the common order dated 30.08.2012 passed by the ld. CIT while disposing of his application for registration under section 12A as well as for exemption under section 80G while the assessee is required to file two separate appeals against the said order. This appeal filed by the assessee thus is defective and keeping in view the same as well as the non-cooperative and non-complaint attitude of the assessee, we treat this appeal as unadmitted and dismiss the same.

3.

In the result, the appeal of the assessee is dismissed.

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