Hasmukh Vasanti Charitable Trust, Baroda V. The CIT-I, Baroda

ITA 1760/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6241 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-04-2017
• Assessment Year: misc
• Appeal Filed On: 09-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM, & MANISH BORAD, AM. ITA NO.1760/AHD/2014 ASST. YEAR: NA HASMUKH VASANTI CHARITABLE TRUST NAVIN VIHAR, OPP. KALYAN HALL, NEAR OLD OTROI NAKA, SAMA, VADODARA - 390008 VS COMMISSIONER OF INCOME TAX I, AAYAKAR BHAVAN, RACE COURSE, VADODARA (APPELLANT) (RESPONDENT) PA NO.AAATH1364C APPELLANT BY NONE RESPONDENT BY MR. PRASOON KABRA, SR.DR DATE OF HEARING: 04.04.2017 DATE OF PRONOUNCEMENT: 04/04/2017 O R D E R PER: MANISH BORAD, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CITI, BARODA, DATED 03.04.2014, REJECTING ITS APPLICATION FOR REGISTRATION, IN PROCEEDINGS U/S.80G OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT. 2. CASE CALLED TWICE. NONE PRESENT AT ASSESSEES B EHEST DESPITE THE FACT THAT THE REGISTRY HAS SENT AN RPAD NOTICE FORMING P ART OF THE CASE FILE. THIS PRIMA FACIE SHOWS THAT ASSESSEE IS NOT INTERESTED I N PROSECUTING THIS APPEAL. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HONBLE ITA NO. 1760/AHD/2014 (HASMUKH VASANTI CHARITABLE T RUST VS. CIT) 2 MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKER VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) ( PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN L IMINE. 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER OF HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED IN LIMINE. THIS ORDER PRONOUNCED IN OPEN COURT ON 04 TH APRIL, 2017 SD/- SD/- ( RAJPAL YADAV) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. !' / GUARD FILE. BY ORDER/ , / ,