The Aggarwal Ashram Trust Society, Chandigarh V. CIT(E), Chandigarh

ITA 1429/CHANDI/2019

AI Insights

The case involves The Aggarwal Ashram Trust Society appealing against an order dated 29/08/2019 from the CIT (Exemptions), Chandigarh. The appeal was heard by the Income Tax Appellate Tribunal, Chandigarh Bench 'B'. During the hearing, no representative for the assessee was present, leading the Tribunal to proceed ex parte after hearing the Departmental Representative. The Tribunal noted that the Registry had previously pointed out defects in the appeal, which the assessee failed to rectify despite several reminders. Consequently, the Tribunal dismissed the appeal on the grounds of procedural defects.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127728 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-02-2023
• Assessment Year: misc
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “बी” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH ी आकाश द प जैन, उपा य एवं ी $व%म 'संह यादव, लेखा सद,य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM ITA NO. 1429/Chd/ 2019 Assessment Year : The Aggarwal Ashram Trust Society House No. 25, Sector 10A Chandigarh- 160101 CIT (Exemptions) Chandigarh PAN NO: AACTT8415A Appellant Respondent ! " Assessee by : None # ! " Revenue by : Shri Sarabjeet Singh, CIT DR $ % ! & Date of Hearing : 23/02/2023 '()* ! & Date of Pronouncement : 23/02/2023 आदेश/Order PER AAKASH DEEP JAIN, VP : This is an appeal by the Assessee against the order dt. 29/08/2019 of Ld. CIT(Exemptions), Chandigarh. 2. During the course of hearing nobody was present on behalf of the assessee. We, therefore, have no alternative except to decide this appeal exparte after hearing the Ld. DR on merit. 3. A perusal of the record shows that the Registry has pointed out defects in the present appeal and was intimated to the assessee on several occasions. It is seen that till date defects was not cured by the assessee. 4. In view of the above, the appeal of the assessee is dismissed as the defects have not been cured till date. While so dismissing the appeal on the grounds of being defective, opportunity is given to the assessee to pray for a 2 recall of this order by making a proper application undertaking therein to correct the defects pointed out by the Registry. 5. In the result, appeal of the Assessee is dismissed. (Order pronounced in the open Court on 23/02/2023 ) Sd/- Sd/- $व%म 'संह यादव आकाश द प जैन (VIKRAM SINGH YADAV) (AAKASH DEEP JAIN) लेखा सद,य/ ACCOUNTANT MEMBER उपा य / VICE PRESIDENT AG Date: 23/02/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File ( + $ By order, ; # Assistant Registrar