PRABHU DAYAL MEMORIAL EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. CIT (EXEMPTIONS), NEW DELHI

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ITA 4701/DEL/2019Status: DisposedITAT Delhi06 November 2023AY 2011-12Bench: SH. N. K. BILLAIYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)2 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 that the assessee had not appeared for multiple hearings and had not sought any adjournment. Based on the evidence of notice service, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee, a charitable trust, appealed against an order passed by the CIT(E) under Section 263 of the Income Tax Act. The CIT(E) had cancelled the assessment order, deeming it erroneous and prejudicial to the revenue's interest.

What were the issues?

Whether the CIT(E) correctly invoked Section 263 to cancel the assessment order. Whether the assessee's non-appearance indicated a lack of interest in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 06/11/2023Pronounced: 06/11/2023

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Prabhui Dayal Memorial CIT (Exemption) Educational & Charitable New Delhi Trust, Flat No.2, Block-D, Vs. Sector-15, Rohini, New Delhi-110085 PAN No.AABTP4377N (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. P.N. Barnwal, CIT DR Date of hearing: 06/11/2023 Date of Pronouncement: 06/11/2023 ORDER

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT (E), New Delhi dated 25.03.2019 framed u/s. 263 of the Act pertaining to A.Y. 2011-12.

2.

The sum and substance of the grievance of the assessee is that the CIT(E) erred in cancelling the assessment order holding it to be not only erroneous but also pre judicial to the interest of the revenue.

3.

This appeal was first listed for hearing on 19.05.2022 and since then till today nobody is representing the assessee nor any application moved for seeking adjournment. We find that the Bench has directed the DR to serve the notice and the ITO (Exemption), Ward – 2 (4), New Delhi vide his letter dated 24.07.2023 has replied that the income tax Inspector served the notice through affixture. The report of the Inspector is also placed on record.

4.

On these evidences we are of the considered view that the appellant is no more interested in pursuing the appeal, therefore, we are left with no choice but to dismiss the appeal. Accordingly the appeal is dismissed. 5. Order pronounced in the open court on 06.11.2023.

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