N.D. Foundation, New Delhi V. DIT (Exemptions), New Delhi

ITA 1102/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3488 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 21-07-2011
• Assessment Year: misc
• Appeal Filed On: 01-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B R R KUMAR
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: I NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER ITA NOS: 1101 & 1102/DEL/2011 A.Y. : - N.D.FOUNDATION VS. DIRECTOR OF INCOME TAX (EXEMPTI ON) REGD.OFFICE: A-69 PLOT 15, 3 RD FLOOR, AAYKAR BHAVAN NIRMAN VIHAR LAXMI NAGAR, DISTRICT CENTRE DELHI 92 DELHI 02 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : DR.B.R.R.KUMAR, SR. D.R. O R D E R PER DIVA SINGH, JUDICIAL MEMBER THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE DIT (EXEMPTION) DATED 20.12.2010 WHE REIN THE ASSESSEES PETITION FOR GRANT OF REGISTRATION U/S 12A AND U/S 80G OF THE INCOME TAX ACT, 1961 HAVE BEEN REJECTED. 2. AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEH ALF OF THE ASSESSEE. THE APPEALS WERE PASSED OVER IN THE FIR ST ROUND. IN THE SECOND ROUND NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN THE THIRD ROUND WHEN IT WAS CALLED ON BOARD AGAIN, STILL NO ONE WA S PRESENT, NOR ANY ADJOURNMENT APPLICATION WAS PLACED BEFORE THE BENCH . A PERUSAL OF THE RECORD SHOWS THAT ON AN EARLIER OCCASION WHEN THE A PPEAL WAS LISTED FOR ITA 1043/DEL/2011 PAGE 2 OF 3 A.Y. 2006-2007 SHRI JAI KISHAN DAS GUPTA HEARING I.E. ON 28.4.2011 IT WAS ADJOURNED SPECIFIC ALLY ON THE REQUEST OF THE ASSESSEE. IN VIEW OF THE ABOVE MENTIONED PEC ULIAR FACTS AND CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS, HENCE, THE APPEALS FIL ED BY THE ASSESSEE ARE LIABLE TO BE UNADMITTED/DISMISSED, FOR NON-PROSECUT ION. IN OUR ABOVE VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS: 1. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTH ER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEI R LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT THE I NSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL), THE APPEAL FILED BY THE REV ENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNI CATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS , TREATED THE APPEAL FILED BY THE REVENUE AS UN-ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. RESPECTFULLY FOLLOWING THESE DECISIONS (SUPRA), THE APPEALS FILED BY THE ASSESEE ARE TREATED AS UNADMITTED/DISMISSED F OR NON PROSECUTION. ITA 1043/DEL/2011 PAGE 3 OF 3 A.Y. 2006-2007 SHRI JAI KISHAN DAS GUPTA WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE AS SESSEE MOVES AN APPROPRIATE APPLICATION FOR RECALL OF THE ORDER AND EXPLAIN THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E ORDER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EALS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR NON PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 21 ST JULY, 2011 IMMEDIATELY AFTER CONCLUSION OF THE HEARING. SD/- SD/- (B.C.MEENA ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST JULY, 2011 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CI T(A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR