RKS Chraitable Trust, Trichy V. CIT, Coimbatore

ITA 1168/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81240 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-10-2014
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DURGESH SUMROTT
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ' $ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 1168/MDS/2014 ( / ASSESSMENT YEAR: 2012-13) RKS CHARITABLE TRUST, C/O. V.ALAGAPPAN, FCA C-36, 7 TH CROSS EAST, THILLAINAGAR, TRICHY-620 018. VS THE COMMISSIONER OF INCOME TAX-I, COIMBATORE. PAN: AABTR9614G ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. DURGESH SUMROTT, CIT / DATE OF HEARING : 20 TH OCTOBER, 2014 /DATE OF PRONOUNCEMENT : 20 TH OCTOBER, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX-I, COIMBATORE DA TED 28.09.2012 PASSED UNDER SECTION 12AA(1)(B)(II) OF THE ACT. 2. IN THIS APPEAL, NOTICE OF HEARING WAS SENT TO TH E ASSESSEE POSTING THE CASE FOR HEARING ON 23.07.2014 BY REGISTERED POST WITH AD. ON 23.07.2014 BOTH THE PAR TIES APPEARED AND AT THE REQUEST OF DEPARTMENTAL REPRESE NTATIVE, THE CASE WAS ADJOURNED TO 20.10.2014. THE BENCH DIR ECTED 2 ITA NO.1168/MDS/2014 THE AUTHORIZED REPRESENTATIVE MR. V.ALAGAPPAN TO FI LE CONCISE GROUNDS OF APPEAL AND HE TOOK NOTE OF DAT E OF NEXT HEARING OF APPEAL ON 20.10.2014 AS EVIDENT FROM THE ENDORSEMENT MADE BY HIM IN THE ORDER SHEET. ON 20.10.2014 AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY REQUEST FOR ADJOURNMENT W AS RECEIVED. 3. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BEFORE THIS TRIBUNAL. HENCE, FOLLOWING THE DECISION OF THE DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN I NDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGMENT OF THE HON 'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL FOR WA NT OF PROSECUTION. 3 ITA NO.1168/MDS/2014 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY , THE 20 TH DAY OF OCTOBER, 2014 AT CHENNAI. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDR A PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 20 TH OCTOBER, 2014 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .