Shriram Adviasi Charitable Trust Mah. Ltd., Raigad V. Comm. of Income Tax-II, Thane

ITA 1018/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3136 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S SINGH
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 1018/PN/2009 SHRIRAM ADIVASI CHARITABLE TRUST MAHARASHTRA LTD., LOBHEWADI, DIST. PATHRAJ TAL. KARJAT, DIST. RAIGAD PAN AAETS 4706 P APPELLANT VS. COMMISSIONER OF INCOME-TAX II THANE RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI A.S. SINGH ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT- II THANE DATED 3-6-2009 ON THE P OINT OF NON-GRANTING OF REGISTRATION U/S 12AA OF THE INCOME -TAX ACT, 1961 TO THE ASSESSEE TRUST. 2. THIS APPEAL WAS FIXED FOR HEARING ON 29-11-2010 FOR WHICH A NOTICE OF HEARING WAS SENT THROUGH REGD. PO ST AD ON 22-11-2010. HOWEVER, NONE APPEARED TO DEFEND THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP F OR HEARING ON 29-11-2010. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REAS ONABLY PAGE 2 OF 2 ITA NO. 1018/PN/2009 SHRIRAM ADIVASI CH. TRUST CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HA VE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSE CUTION AS HELD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. WE THEREFORE, DISMISS THIS APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCL USION OF THE HEARING ON 29-11-2010. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 29 TH NOVEMBER 2010 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 4. THE CIT- II THANE 5. THE D.R, A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE