M/s. Samarpan Charitable Trust, Meerut V. CIT(E), Lucknow

ITA 2250/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9307 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2250/DEL/2015 ASSESSMENT YEAR: NA SAMARPAN CHARITABLE TRUST, C/O M/S ANUJ GOYAL & CO., CAS, 204, DEEP COMPLEX, BEGUM BRIDGE ROAD, MEERUT. PAN : AAOTS0768H VS. CIT(E), 5, ASHOK MARG, LUCKNOW. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: MS ASHIMA NEB, SR.DR DATE OF HEARING : 18.12.2018 DATE OF PRONOUNCEMENT: 18.12.2018 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30 TH MARCH, 2015 OF THE CIT(E), LUCKNOW, PASSED U/S 80G(5)(VI) OF TH E INCOME-TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS SEEN THAT ON EARLIER OCCASIONS THE MATTER GOT ADJOURNED THREE TIMES DUE TO NON-APPEARA NCE ON BEHALF OF THE ASSESSEE/AT THE WRITTEN REQUEST OF THE ASSESSEE. TODAY ALSO, NO NE HAS APPEARED ON BEHALF OF THE ITA NO.2250/DEL/2015 2 ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED. THE NOTICE SENT TO THE ASSESSEE HAS BEEN RETURNED BY THE POSTAL AUTHORITIE S WITH THE REMARKS NO SUCH TRUST AT THIS ADDRESS. RETURNED. THE ASSESSEE HAS ALSO NOT PROVIDED ANY NEW ADDRESS WHERE THE NOTICE COULD BE SENT. THIS TYPE OF CONDUCT ON T HE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED B Y IT. THE APPEAL FILED BY THE ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED, FOR NON-PROS ECUTION. OUR ABOVE VIEW FINDS SUPPORT FROM THE FOLLOWING DECISIONS:- 1. CIT VS. B.N. BHATTACHARGEE & ANR., 118 ITR 461, WHE REIN THEIR LORDSHIPS HAVE HELD: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 4 80 (M.P.), WHEREIN, WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT, THEIR LORDSHIPS MADE THE FOLLOWING OBSERVATION:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P. ) LTD, 38 ITD 320 (DEL.), WHEREIN THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESE NTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHEREN T POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE P ROVISION OF RULE 19 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963. ITA NO.2250/DEL/2015 3 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED FOR NON-PROSECUTION. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 8.12.2018. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBE R DATED: 18 TH DECEMBER, 2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI