Sagotharar Marumalarchi Nala sangam, CHENNAI V. DIT, CHENNAI

ITA 1308/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58022 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-03-2012
• Assessment Year: misc
• Appeal Filed On: 12-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RANGAR AJAN JR; ANIRU
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.1308/MDS/2011 SAGOTHARAR MARUMALARCHI NALA SANGAM, NO.W341, ANNA NAGAR WESTERN EXTENSION, CHENNAI-600 101. PAN:AACAS0058F VS. DIRECTOR OF INCOME TAX (EXEMPTIONS) ANNEXE BUILDING, NO.121, MAHATMA GANDHI SALAI, CHENNAI-600 034. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.E .B.RANGARAJAN, JR. STANDING COUNSEL & SHRI ANIRUDH RAI, CIT DR DATE OF HEARING : 5 TH MARCH, 2012 DATE OF PRONOUNCEMENT : 5 TH MARCH, 2012 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THE APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER PASSED BY DIRECTOR OF INCOME TAX(EXEMPTIONS) DATED 25.08.2004. THE ASSESSEE HA D APPLIED FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 AS CHARITABLE TRUST. THE LEARNED DIT(EXEM PTIONS) HAS REJECTED THE SAME VIDE ORDER DATED 25.08.2004. ITA NO.1308/MDS/2011 2 2. THE NOTICE FIXING THE HEARING ON 5 TH MARCH, 2012 SENT BY RPAD WAS DULY SERVED ON THE ASSESSEE AS PER THE POS TAL ACKNOWLEDGEMENT CARD ON THE RECORD. HOWEVER, AT TH E TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESS EE, NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED. IT SEEMS THAT THE ASSESSE/APPELLANT IS NOT INTERESTED IN PURSUING TH E APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE RATIO OF DECI SION IN THE CASE OF MULTIPLAN INDIA LTD (38 ITD 320), WE DISMI SS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 5 TH MARCH, 2012. SD/- SD/- ( DR. O.K.NARAYANAN) ( VIKAS AWASTHY ) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 5 TH MARCH, 2012. SOMU COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.