Kanchipuram Vaniga Vaisya Dharma Paripalana Sangam, CHENNAI V. CIT, CHENNAI

ITA 1892/CHNY/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9034 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 20-06-2016
• Assessment Year: misc
• Appeal Filed On: 25-08-2015
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.1892/MDS/2015 / ASSESSMENT YEAR : N.A M/S KANCHIPURAM VANIGA VAISYA DHARMA PARIPALANA SANGAM NEW NO.4, OLD NO.16, MANANGAPPAN STREET 1 ST FLOOR, MARIAM TOWER SOWCARPET, CHENNAI 600 079 VS. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS) CHENNAI [PAN AABTK 4786 A ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT / DATE OF HEARING : 20 - 06 - 2016 ! / DATE OF PRONOUNCEMENT : 20 - 0 6 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHENN AI, DATED 17.6.2015, REJECTING THE APPLICATION OF THE ASSESS EE FOR REGISTRATION U/S 12AA OF THE INCOME-TAX ACT, 1961. 2. THE APPEAL WAS POSTED FOR HEARING ON VARIOUS OCCA SIONS. ULTIMATELY, IT WAS POSTED ON 18.4.2016. ON 18.4.20 16, THE APPEAL WAS ITA NO.1892/15 :- 2 -: ADJOURNED TO 20.6.2016. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 20.6.2016, NO ONE APPEARED FOR THE ASSESSEE EVE N THOUGH THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSE E. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF T HE REASONS, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASON, BY KEEPING IN MIND THE PROVISIONS OF PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL OF THE ASSESSEE IS DISMIS SED FOR NON- PROSECUTION. 3. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE A SSESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDE D THERE IS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARIN G BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING O N 20.6.2016. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSE SSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JUNE, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 20 TH JUNE, 2016 ITA NO.1892/15 :- 3 -: RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF