Velachery Shri Raghavendra Swamy Trust, CHENNAI V. DIT, CHENNAI

ITA 2/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0780 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2013
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 26-02-2013
• Assessment Year: misc
• Appeal Filed On: 02-01-2012
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Section: 12AA

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI. BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER I.T.A. NO.02/MDS/2012 VELACHERY SHRI RAGHAVENDRA SWAMY TRUST, NO. 8-A, TELUGU BRAHMIN STREET, CHENNAI 42. [PAN:AABTV3848L] VS. THE DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S. DAS GUPTA DATE OF HEARING : 2 6 . 0 2 .201 3 DATE OF PRONOUNCEMENT : 26.02.2013 ORDER PER S.S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL EMANATES FROM THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI [AS STATED IN COL. 8 OF FORM NO. 36] IN PROCEEDINGS UNDER SECTION 12AA OF THE INCOME TAX AC T 1961 [IN SHORT THE ACT]. 2. DURING THE COURSE OF HEARING, WE FIND THAT A DE FECT MEMO STANDS ISSUED TO THE ASSESSEE BY RPAD. HOWEVER, NEITHER TH E ASSESSEE HAS RESPONDED TO THE DEFECT MEMO TO FILE COPY OF THE CI T/DIT(E)S ORDER NOR ENGAGED ANY COUNSEL TO REPRESENT THE ASSESSEE OR PU T ITS APPEARANCE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.02 0202 02/M/ /M/ /M/ /M/12 1212 12 2 BEFORE THE BENCH AT THE TIME OF HEARING. HENCE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. 3. THEREFORE, HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE H ONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (22 3 ITR 480), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON TUESDAY, THE 26 TH OF FEBRUARY, 2013 AT CHENNAI. SD/ - SD/ - (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 26.02.2013 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.