Shree Kamdhenu Gau Vikas Trust, Bhavnagar V. Commissioner of Income Tax (Exemption), Ahmedabad

ITA 2218/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6342 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO. 2218/AHD/2017 / ASSESSMENT YEAR: NA SHREE KAMDHENU GAU VIKAS TRUST, AT & POST : SARVEDI, TAL : SIHAR, DIST : BHAVNAGAR PAN : AARTS 6952 L VS. COMMISSIONER OF INCOME-TAX (EXEMPTION), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI MUDIT NAGPAL, SR DR / DATE OF HEARING : 23/08/2019 / DATE OF PRONOUNCEMENT: 15/10/2019 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (EXEMPTIONS), AHMEDABAD DATED 27.07.2017 REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION OF THE TRUST U/S 12AA OF THE INCOME-TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE APPELLANT-ASSESS EE WHEN THE CASE WAS CALLED OUT FOR HEARING AND NO ADJOURNMENT APPLI CATION WAS FILED. NOTICE OF HEARING WAS SENT THROUGH THE DEPARTMENTAL REPRES ENTATIVE FIXING THE DATE OF HEARING ON 23.08.2019. THE DEPARTMENTAL RE PRESENTATIVE HAS FILED A LETTER FROM THE INCOME TAX OFFICER (EXEMPTIONS), BH AVNAGAR DATED 04.07.2019 STATING THAT THE SAID NOTICE WAS SERVED UPON THE ASSESSEE ON 04.07.2019. THIS SHOWS THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HO N'BLE MADHYA PRADESH ITA NO. 2218/AHD/2017 SHREE KAMDHENU GAU VIKAS TRUST VS. CIT (EXEMPTION ) FOR AY: NA 2 HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TR IBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI ), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 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 FOR HEARING ON MERITS . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 15 TH OCTOBER, 2019 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 15/10/2019 BIJU T., SR.PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! # / CONCERNED CIT 4. # ( ) / THE CIT(A) 5. & ! , ! , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) ', / ITAT, AHMEDABAD 1. DATE OF DICTATION- 38 ITD 320MULTIPLAN COVERED M ATTER09.10.2019.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER .09.10.2019 OTHER MEMBER 15.10.2019. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S ./P.S. - 15.10.2019. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT 15.10.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK15.10 .2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER