M/s. Nahar Bhawani Matji Trust, CHENNAI V. DIT, CHENNAI

ITA 179/CHNY/2014

• Counselvise Citation: 17921714 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 18-08-2015
• Assessment Year: misc
• Appeal Filed On: 20-01-2014
• Court: TRIBUNAL
• Department Lawyers: SBHARTH
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . , , BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.179 /MDS./2014 M/S.NAHAR BHAWANI MATJI TRUST , 18/20,GENERAL MUTHIA STREET, SOWCARPET, CHENNAI 600 071. VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), 121,M.G.ROAD, NUNGAMBAKKAM, CHENNAI -34. PAN AABTN 7307 E ( / APPELLANT ) ( / RESPONDENT ) !' # $ / APPELLANT BY : NONE %&!' # $ / RESPONDENT BY : MR.S,BHARTH, CIT D.R ' ( # )* / DATE OF HEARING : 18.08.2015 +, # )* /DATE OF PRONOUNCEMENT : 18.08.2015 / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGAINST THE ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) DATED 18.11.201 3 IN THE CASE NO. DIT(E) NO.2(878/12-13 PASSED U/S 12AA OF THE ACT WHEREIN THE LD.DIT(E) HAD DECLINED TO GRANT REGISTRATION TO THE ASSESSEE-TRUST U/S.12AA OF THE ACT. ITA NO.179 /MDS/2014 2 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NOBO DY APPEARED ON BEHALF OF THE ASSESSEE TO PURSUE THE APPEAL DESP ITE NOTICE BEING SENT TO THE ASSESSEE BY REGISTERED POST AND ACKNOWL EDGED. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN CONDUCTING THE CASE, HENCE FOLLOWING THE DECISI ON OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C.I.T. VS. MUL TIPLAN (INDIA) LTD.(38 ITD 320) (DEL.), WE HEREBY DISMISS THE APPEAL FILED BY THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON THE 18 TH AUGUST, 2015. SD/- SD/- ( . . . ) ( N.R.S.GANESAN ) ( . '#$ %' ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 18 TH AUGUST, 2015. K S SUNDARAM. COPY TO: APPELLANT /RESPONDENT /CIT(A) /CIT / DR / GF