Satyawati Subodh Foundation, Agra V. CIT, Ghaziabad

ITA 143/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3283 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 80G; 12AA; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO S . 143 & 144 / DEL/201 4 A.Y. : ---------- SATYAWATI SUBODH FOUNDATION, VIPRASU-4, DHANI KA NAGIA, NORTH VIJAY NAGAR COLONY, AGRA (PAN AALTS2294P) VS. COMMISSIONER OF INCOME TAX, CGO COMPLEX, GHAZIABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. S.S. RANA, CIT(DR) ORDER PER H.S. SIDHU, JM THE ASSESSEE HAS FILED THE PRESENT APPEALS AGAINST THE RESPECTIVE IMPUGNED ORDERS BOTH DATED 07/8/2 012 PASSED BY THE LD. COMMISSIONER OF INCOME TAX, GHAZIABAD. S INCE THE ISSUES INVOLVED IN THESE APPEALS ARE IDENTICAL, HENC E, THE APPEALS WERE HEARD TOGETHER AND ARE NOW BEING DISPOSED OF B Y THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2 2. ON THE LAST DATE OF HEARING I.E. ON 27.4.2017 ON TH E REQUEST OF SH. S.K. GUPTA, A.R. OF THE ASSESSEE, THE HEARING WAS ADJOURNED FOR 02.05.2017 AND BOTH PARTIES WERE INFORMED. ON 02 .05.2017 NEITHER THE ASSESSEE NOR HIS A.R. OF THE ASSESSEE APP EARED NOR FILED ANY ADJOURNMENT APPLICATION. HENCE, IN THE INTEREST O F JUSTICE, WE ARE DECIDING THE APPEAL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 3. AFTER PERUSING THE RECORDS, WE FIND THAT THE LD. A R OF THE ASSESSEE, SH. SK GUPTA, PRESIDENT/SECRETARY OF THE APP ELLANT FOUNDATION, HAS FILED ON RECORD AN APPLICATION DAT ED 01.05.2017 WHEREIN HE HAS SOUGHT PERMISSION TO WITHDRAW THE ITA NO S. 143 & 144/DEL/2014. FOR THE SAKE OF CONVENIENCE, WE ARE R EPRODUCING THE CONTENTS OF THE SAID APPLICATION AS UNDER:- THE SUBJECT APPEALS HAVE BEEN PREFERRED AGAINST ORD ER PASSED BY LEARNED CIT, GHAZIABAD IN THE MATTER OF APPLICATIONS FILED BY THE APPELLANT FOR GRANT OF REGISTRATION UNDER SECTION 12AA AND 80G OF THE INCOME TAX ACT, 1961. 2. IT IS SUBMITTED THAT APPLICATION FOR REGISTRATION U NDER SECTION 12AA AND 80G OF THE ACT HAS BEEN REJECTED BY A N EXPARTE ORDER DATED 7.8.2012 AS THE NOTICE WERE NOT 3 RECEIVED SINCE THE ADDRESS OF THE ASSESSEE CHANGED FR OM GC GRAND APARTMENTS, TOWER 1B, FLAT NO. 093, VAIBHAV KHAND II, INDRAPURAM, GHAZIABAD TO VIPRASU-4, DHAN I KA NAGLA, NORTH VIJAY NAGAR COLONY, AGRA W.E.F. 12.6.2012. THE APPEAL HAS BEEN FILED BEFORE THE HON BLE ITAT CHALLENGING SUCH ORDER. 2.1 IT IS SUBMITTED THAT THE APPELLANT BEING ADVISED F ILED ANOTHER APPLICATION WITH THE CIT-I, AGRA, WITH WHOM IT HAD JURISDICTION, FOR GRANT OF REGISTRATION UNDER SECT ION 12AA OF THE ACT AND ACTING ON SUCH APPLICATION, LD. CIT(A)-I, AGRA HAS PASSED AN ORDER ON 8.8.2014 GRAN TING THE APPELLANT REGISTRATION UNDER SECTION 12AA OF THE ACT WITH EFFECT FROM AY 2014-15. COPY OF REGISTRATION ORDE R DATED 8.8.2014 PASSED BY THE LD. CIT-I, AGRA IS ENCL OSED HEREWITH. 2.2 IN VIEW OF THE REGISTRATION GRANTED TO THE APPELL ANT VIDE ORDER DATED 8.8.2014 THE APPELLANT NO MORE WISHES TO CONTEST THE ORDER UNDER APPEAL PASSED BY LEARNED CI T, GHAZIABAD AND SEEK THE PERMISSION OF THIS HONBLE TRIBUNAL TO WITHDRAW THE APPEALS. 4 3. IT IS, THEREFORE, MOST HUMBLY PRAYED THAT PERMISSIO N BE GRANTED TO WITHDRAW APPEAL NO. 143/DEL/2014 AND 144/DEL/2014 SUBMITTED. SD/- (S.K. GUTPA) DATED: 01.05.2017 PRESIDENT/SECRETARY 4. LD. DR HAS NOT RAISED ANY OBJECTION TO THE REQUEST OF THE APPELLANT. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS, ESPECIALLY THE APPLICATION FOR WITHDRAWAL OF THE APPEA LS FILED BY THE APPELLANT. WE FIND CONSIDERABLE COGENCY IN THE CONTENTI ONS OF THE LD. A.R. OF THE APPELLANT-FOUNDATION THAT SINCE THE LD.CIT(A)-I, AGRA HAS PASSED AN ORDER ON 8.8.2014 GRANTING THE AP PELLANT REGISTRATION UNDER SECTION 12AA OF THE ACT WITH EFFEC T FROM AY 2014-15, HENCE, THE APPELLANT NO MORE WISHES TO CO NTEST THE ORDER UNDER APPEAL PASSED BY LEARNED CIT, GHAZIABAD AND SEEK THE PERMISSION OF THE TRIBUNAL TO WITHDRAW THESE APPEALS. K EEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE A CCEPT THE REQUEST OF THE APPELLANT FOR WITHDRAWAL OF THE APPEALS AND ACCORDINGLY, WE DISMISS APPEALS AS WITHDRAWN. 5 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/05/2017. SD/- SD/- (PRASHANT MAHARISHI) [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 05/05/2017 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES