D.L. Ashish Foundation Trust, Ahmedabad V. The ITO, (Exemptions) Ward-1, Ahmedabad

ITA 1016/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1124 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 1016/AHD/2018 ( / ASSESSMENT YEAR : 2013-14) D.L. ASHISH FOUNDATION TRUST JATIN JANI, 64, ASOPALAV BUNGALOWS NR. VISHWA BHARTI SCHOOL THALTEJ, AHMEDABAD-380 059 / VS. THE ITO (EXEMPTION WARD-1 AHMEDABAD ./ ./ PAN/GIR NO. : AAATD 3625 Q ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI DEELIP KUMAR, SR.DR / DATE OF HEARING 09/12/2019 !'# / DATE OF PRONOUNCEMENT 12 /12/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)4, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)- 4/74/ITO.WD.1/EXEMPTION/17-18 DATED 05/01/2018 ARI SING IN THE ASSESSMENT ORDER PASSED UNDER S.144 OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS 'THE ACT') DATED 1 8/03/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2013-14. ITA NO.1016/AHD/2018 D.L. ASHISH FOUNDATION TRUST VS. ITO ASST .YEAR - 2013-14 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE NOR ANY APPLICATION HAS BEEN RECEIVED FOR ADJOURNMENT. NOTICE WAS DULY SERVED UPON THE ASSESSEE BY REGISTERED POS T (AD ON RECORD ) AS PER ADDRESS FURNISHED IN FORM NO.36. IT WAS THE B OUNDEN DUTY OF THE ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) I N TERMS OF RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR F ACTS AND CIRCUMSTANCES OF THE CASE, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TA X VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER WITHIN THE PRESC RIBED TIME. ITA NO.1016/AHD/2018 D.L. ASHISH FOUNDATION TRUST VS. ITO ASST .YEAR - 2013-14 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 12 /12/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEE M AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 12 /12/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-4, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 12.12.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..12.12.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER