BPS Educational Trust, Cochin V. CIT, Ernakulam

ITA 12/COCH/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65045 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 19-01-2012
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 12/COCH/2012 BPS EDUCATIONAL TRUST, FLAT NO. 14-A, HEERA WATERS, KADAVANTHRA, KOCHI-682 020. [PAN: AABTB 7604A] VS. THE COMMISSIONER OF INCOME-TAX, ERNAKULAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 18/12/2012 DATE OF PRONOUNCEMENT 18/12/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT, ERNAKULAM REJECTING THE APPLICATION FILED BY THE AS SESSEE SEEKING REGISTRATION U/S. 12AA OF THE ACT. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEAR ING ON 05/11/2012 BUT WAS ADJOURNED TO 18/12/2012. HOWEVER, ON THE DATE OF HEARING OF THI S APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOTICE THAT THE TRIBUNAL HAD I SSUED DEFECT MEMO ON THE DOCUMENTS FILED BY THE ASSESSEE, BUT TILL DATE THE SAID DEFECT HAS NOT BEEN RECTIFIED. FURTHER, WE NOTICE THAT THE HEARING NOTICES SENT BY THE TRIBUNAL HAVE BEEN RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE NOTING LOC KED. IT IS FURTHER OBSERVED THAT THE ASSESSEE DID NOT CLAIM THE REGISTERED LETTER FROM T HE POSTAL DEPARTMENT, EVEN THOUGH THEY HAD GIVEN INTIMATION ABOUT THE SAME. I.T.A. NO12/COCH/2012 2 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE IN NOT PURSUING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL AND ONE OF THE REASONS MA Y BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE INSTANT APPEAL. ACCO RDING TO THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED VS. CIT, 38 ITD 320 (NEW DELHI) AND THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSE E CAN BE DISMISSED FOR WANT OF PROSECUTION. FOR THE REASONS DISCUSSED SUPRA, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. ACCORDINGLY, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 18/12/2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 18TH DECEMBER, 2012 GJ COPY TO: 1. BPS EDUCATIONAL TRUST, FLAT NO. 14-A, HEERA WATER S, KADAVANTHRA, KOCHI-682 020. 2. THE COMMISSIONER OF INCOME-TAX, ERNAKULAM. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN I.T.A. NO12/COCH/2012 3