Peace Educational foundation, Calicut V. CIT, Calicut

ITA 173/COCH/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1201 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-01-2014
• Assessment Year: misc
• Appeal Filed On: 04-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause
• Section: 12AA

Judgement Text

1 ITA NO.173/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 173/COCH/2012 PEACE EDUCATIONAL FOUNDATION VS CIT, CALICUT 3 RD FLOOR, DARUSSALAM COMPLEX INDIRA GANDHI LINK ROAD KOZHIKODE PAN : AABTP9372K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 20-03-2013 DATE OF PRONOUNCEMENT : 20-03-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE TAXPAYER IS DIRECTED AGAINST TH E ORDER OF THE ADMINISTRATIVE COMMISSIONER DATED 11-05-2012 REJECTI NG THE APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT. 2. THIS APPEAL WAS FIXED FOR HEARING ON 06-12-2012. HOWEVER, THE SAME WAS ADJOURNED TO 22-01-2013 AT THE REQUEST OF THE TAXPAYE R. ON 22-01-2013 NO ONE APPEARED FOR THE TAXPAYER. THEREFORE, NOTICE WAS I SSUED BY RPAD AND THE CASE 2 ITA NO.173/COCH/2012 ADJOURNED TO 22-02-2013. THE TAXPAYER HAS FILED AN A PPLICATION FOR ADJOURNMENT ON 22-02-2013. ACCORDINGLY, THE CASE WAS REPOSTED FO R HEARING ON 20-03-2013. BUT WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 20-03 -2013 NO ONE APPEARED FOR THE TAXPAYER. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY, THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I. T (APPELLATE TRIBUNAL) RULES IN MIND, THE APPEAL OF THE TAXPAYER IS DISMISSED FOR N ON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVI NG THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON T HE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 20-03-2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 20 TH DAY OF MARCH, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH MARCH, 2013 PK/- 3 ITA NO.173/COCH/2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, C OCHIN BENCH