BHARTIYA SHIKSHA PRACHAR SAMITI, TONK V. COMMISSIONER OF INCOME TAX (E), JAIPUR

ITA 1016/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2046 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 21-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAN SINGH
• Keywords: Reasonable cause
• Section: 80G; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA. NO. 1016 & 1015/JP/2017 BHARTIYA SHIKSHA PRACHAR SAMITI TONK, RAJASTHAN CUKE VS. CIT (E) JAIPUR LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAAAB7653D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAN SINGH (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 19/02/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 20/02/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(E) JAIPUR DATED 11.10.2017 ACT WHEREIN THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA AS WELL AS 80G OF THE ACT HAS BEEN REJECTED. 2. AT THE TIME OF HEARING, NEITHER ANY ADJOURNMENT APPLICATION WAS FILED NOR ANY ONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF THE RECORDS, IT IS NOTED THAT THE NOTICE SCHEDULING THE HEARING FOR TODAY HAS BEEN DULY RECEIVED BY SHRI RAHUL GURDASWAMI ON 21.12.2017, INSPITE OF ITA NO. 1016 & 1015/JP/2017 BHARTIYA SHIKSHA PRACHAR SAMITI TONK VS. CIT(E), JAIPUR 2 THAT, THERE HAS BEEN COMPLETE FAILURE ON THE PART OF THE ASSESSEE TO REPRESENT ITS CASE. IT IS ALSO NOTED THAT THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE LD CIT(E) AS WELL. IT THUS APPEARS THAT THE APPLICANT IS NOT INTERESTED TO PURSUE ITS CASE SERIOUSLY, SO IN THE PRESENT CIRCUMSTANCES OF THE CASE, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO THE JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE APPLICATION EXPLAINING THE REASONABLE CAUSE AND BY GIVING AN UNDERTAKING THAT IT SHALL NOT ABUSE THE TIME OF THE COURT. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2018. SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20/02/2018. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- BHARTIYA SHIKSHA PRACHAR SAMITI, TONK ITA NO. 1016 & 1015/JP/2017 BHARTIYA SHIKSHA PRACHAR SAMITI TONK VS. CIT(E), JAIPUR 3 2. IZR;FKHZ@ THE RESPONDENT- CIT(E), JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1016 & 1015/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR