Shree Narayan Education & Charitable Trust, Anand V. The CIT-II, Baroda

ITA 1726/AHD/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6183 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-04-2017
• Assessment Year: misc
• Appeal Filed On: 12-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH MEENA
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO. 1726/AHD/2013 (ASSESSMENT YEAR : NA) SHREE NARAYAN EDUCATION & CHARITABLE TRUST, A-1, KHODIYAR COMPLEX AT THE CORNER OF PROFESSORS SOCIETY, MOTA BAZAR, VALLABH VIDHYANAGAR, DISTT. ANAND APPELLANT VS. COMMISSIONER OF INCOME TAX-II, BARODA RESPONDENT PAN: AALTS2732C /BY ASSESSEE : NONE /BY REVENUE : SHRI OM PRAKASH MEENA, SR. D.R. /DATE OF HEARING : 26.04.2017 /DATE OF PRONOUNCEMENT : 27.04.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL ARISES AGAINST THE CIT-II, B ARODAS ORDER DATED 30.04.2013, REJECTING ITS REGISTRATION APPLICATION FILED U/S.12A OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT. ITA NO. 1726/AHD/2013 (SHREE NARAYAN EDUCATION & CHARITABLE TRUST VS. C IT-II) - 2 - CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHE ST. THE INSTANT CASE FILE REVEALS THAT THE REGISTRY SENT AN RPAD NOTICE TO ASSESSEE ON 09.03.2017 AT THE GIVEN ADDRESS. THE SAME HAS BEEN RECEIVED B ACK UNSERVED. NECESSARY POSTAL DOCUMENTS / REMARKS ARE THERE IN THE CASE FI LE TO THIS EFFECT. 2. THIS PRIMA FACIE SHOWS THAT ASSESSEE IS NOT INTE RESTED IN PROSECUTING THIS APPEAL. IN VIEW OF THESE FACTS, IT IS CLEAR T HAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL, AND ACCORDINGLY, FOLLOW ING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320), WE DISMIS S THIS APPEAL FILED BY ASSESSEE FOR WANT OF PROSECUTION. 3. THIS ASSESSEES APPEAL IS ACCORDINGLY DISMISSED FOR NON PROSECUTION. [PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF APRIL, 2017.] SD/- SD/- ( PRADIP KUMAR KEDIA ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD: DATED 27/04/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0