USHA MEMORIAL TRUST,HARYANA vs. CIT(E), CHANDIGARGH

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ITA 336/DEL/2021Status: HeardITAT Delhi25 April 20232 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The Tribunal noted that the assessee remained absent on multiple hearing dates and that the registered address was no longer valid. Consequently, the Tribunal had no choice but to dismiss the appeal.

What were the facts?

The assessee, Usha Memorial Trust, filed an appeal against the order of the CIT(E) rejecting its application for registration under Section 12A. The appeal was listed multiple times, but no one appeared on behalf of the assessee. Notices sent to the assessee's registered address were returned undelivered.

What were the issues?

Whether the appeal can be proceeded with when the assessee is absent and their registered address is invalid.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

For Respondent: Ms. Sapna Bhatia, CIT DR
Hearing: 25/04/2023Pronounced: 25/04/2023

This appeal by the assessee is preferred against the order of the CIT(E), Chandigarh dated 16.09.2020 framed u/s.12AA of the Act. 2. The sum and substance of the grievance of the assessee is that the CIT(E) erred in rejecting the application seeking registration u/s.12A of the Act. 3. The appeal was first listed before the Bench on 04.08.2022. None appeared on that date and the appeal was adjourned.

4.

Subsequently on 09.11.2022 once again the appeal went unattended and was accordingly adjourned. Registered notice sent to the address mentioned in form 36 has been returned back with a noting “On enquiry, told that the party has left after selling the house”.

5.

On these facts we are left with no choice but to dismiss the appeal. The appeal is accordingly dismissed. Decision announced in the open court in the presence of 4. both the parties on 25.04.2023.

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