Akbar Khan, Coochbihar V. C.I.T Kolkata - XXI, Kolkata

ITA 2052/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4939 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 09-05-2016
• Assessment Year: misc
• Appeal Filed On: 02-07-2013
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

I.T.A. NO. 2052/KOL./2013 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2052 /KOL/ 2013 AKBAR KHAN, CHIEF TRUSTEE,......................... .............................APPELLANT TRUST FUND OF MASNAD-E-AWLIA, VILLAGE- CHUNAKHALI, P.O. GOPINATHPUR, P.S. & DISTRICT-MURSHIDABAD, PIN CODE NO.742149 [PAN : AABTT 8916 H] -VS.- COMMISSIONER OF INCOME TAX,........................ ..........................RESPONDENT KOLKATA-XXI, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI P.K. CHAKRABORTY, ADDITIONAL CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 09, 2016 DATE OF PRONOUNCING THE ORDER : MAY 09, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX, KOLKA TA-XXI, KOLKATA DATED 30.08.2012. WHEREBY HE REJECTED THE APPLICATION FIL ED BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A AS WELL AS THE APPLI CATION FILED BY THE ASSESSEE FOR GRANT OF EXEMPTION UNDER SECTION 80G. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING ON 05.04.2016. THE ASSESSEE, HOWEVER, FILED AN APPLICATION SEEKING ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 09.05.2016. ON 09.05.2016, NONE, HOWEVER, HAS APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED DESPITE I.T.A. NO. 2052/KOL./2013 PAGE 2 OF 2 THE FACT THAT THE SAID DATE OF HEARING PRONOUNCED I N THE OPEN COURT ON THE EARLIER DATE, I.E. 05.04.2016 WAS DULY TAKEN NOTE O F BY THE REPRESENTATIVE OF THE ASSESSEE. IT IS ALSO OBSERVED THAT THE ASSES SEE HAS FILED ONLY ONE APPEAL AGAINST THE COMMON ORDER DATED 30.08.2012 PA SSED BY THE LD. CIT WHILE DISPOSING OF HIS APPLICATION FOR REGISTRATION UNDER SECTION 12A AS WELL AS FOR EXEMPTION UNDER SECTION 80G WHILE THE A SSESSEE IS REQUIRED TO FILE TWO SEPARATE APPEALS AGAINST THE SAID ORDER. T HIS APPEAL FILED BY THE ASSESSEE THUS IS DEFECTIVE AND KEEPING IN VIEW THE SAME AS WELL AS THE NON-COOPERATIVE AND NON-COMPLAINT ATTITUDE OF THE A SSESSEE, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 09, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 9 TH DAY OF MAY, 2016 COPIES TO : (1) AKBAR KHAN, CHIEF TRUSTEE, TRUST FUND OF MASNAD-E-AWLIA, VILLAGE- CHUNAKHALI, P.O. GOPINATHPUR, P.S. & DISTRICT-MURSHIDABAD, PIN CODE NO.742149 (2) COMMISSIONER OF INCOME TAX, KOLKATA-XXI, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) THE DEPARTMENTAL REPRESENTATIVE (4) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.