Seth Badri Prasad Baijnath Prasad Goyal, Morena V. C.I.T., Gwalior

ITA 237/AGR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67411 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-08-2013
• Assessment Year: misc
• Appeal Filed On: 28-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 237/AGRA/2013 SETH SHRI BADRI PRASAD BAIJNATH PRASAD GOYAL, VS. COMMISSIONER OF (DOHARE WALE) CHARITABLE TRUST, INCOME-TAX, GWAL IOR. GRAM CHHODA, A.B. ROAD, MORENA. (PAN: AAMTS 0349 G) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT/DR DATE OF HEARING : 13.08.2013 DATE OF PRONOUNCEMENT OF ORDER : 13.08.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT, GWALIOR DATED 29.04.2013, CHALLENGING THE REFUSAL O F GRANTING REGISTRATION U/S. 12AA OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST WELL IN ADVANCE AT THE CORRECT ADDRESS. THE REGISTERED C OVER DID NOT RETURN BACK TO THE OFFICE OF THE TRIBUNAL, THEREFORE, DEEMED TO BE SER VED UPON THE ASSESSEE IN ORDINARY COURSE OF BUSINESS. HOWEVER, NONE APPEARED ON BEHA LF OF ASSESSEE AT THE TIME OF HEARING OF APPEAL DESPITE SERVICE OF NOTICE. IT, TH EREFORE, APPEARS THAT THE ASSESSEE IS ITA NO. 237/AGRA/2013 2 NO MORE INTERESTED IN PROSECUTING THE APPEAL. HONB LE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 22 3 ITR 480(MP) DISMISSED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECE SSARY STEPS. SIMILAR VIEW IS TAKEN BY ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFOR E, DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY