Santoshi Mahila Avom Bal Kalyan Samiti, New Delhi V. DIT (Exemptions), New Delhi

ITA 25/DEL/2011

• Counselvise Citation: 2520114 RSA 2011
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 27-02-2012
• Assessment Year: misc
• Appeal Filed On: 04-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I: NEW DELHI DELHI BENCH I: NEW DELHI DELHI BENCH I: NEW DELHI DELHI BENCH I: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A.NOS. 1383 AND 25/DEL/2011 ASSESSMENT YEAR : - SANTOSH MAHILA AVAM BAL KALYAN SAMITI DIT (EXEMPTIO NS) 116, KOTLA MAYUR VIHAR VS. AAYAKAR BHAWAN, PHASE-1, DISTRICT CENTRE, NEW DELHI. LAKSHMI NAGAR, PAN: ABFFS6344F NEW DELHI. - 92 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. MONGA, SR . DR O R D E R O R D E R O R D E R O R D E R PER DIVA SINGH, JUDICIAL MEMBER PER DIVA SINGH, JUDICIAL MEMBER PER DIVA SINGH, JUDICIAL MEMBER PER DIVA SINGH, JUDICIAL MEMBER THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.10.2010 OF DIT(E)-NEW DELHI. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPE ALS WERE PASSED OVER. HOWEVER, EVEN IN THE SECOND ROUND NO ONE WAS PRESENT NOR ANY REQUEST FOR ANY ADJOURNMENT WAS PLACED BEFORE THE BENCH. A PERUSAL OF THE RECORD SHOWS THAT NOTICE WAS ISSUED TO THE ASSESSEE ON 12.7.2011 AT THE ADDRESS MENTIONED IN COLUMN NO. 10 B Y THE ASSESSEE WHEREIN THE ASSESSEE IS REQUIRED TO INDICATE THE ADDRESS A T WHICH NOTICES ARE BE SENT. THE NOTICE WAS SENT AT THE CORREC T ADDRESS FOR FIXING THE DATE OF HEARING AS 3 RD AUGUST, 2011. IN VIEW OF THE ABOVE FACTS TAKING NOTE OF THE FOLLOWING JUDGMENTS :- 1. CIT VS. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT; 223 ITR 480 ( M.P.) 3. COMMISSIONER OF INCOME-TAX VS. MULTIPLAN INDIA (P ) LTD.; 38 ITD 320 (DEL). 4. LATE MRS. BANU E COWASJI VS. CIT 276 ITR 594 (MP) ITA NO. 1383/DEL/2011 2 3. RESPECTFULLY FOLLOWING THESE DECISIONS (SUPRA), THE A PPEALS FILED BY THE ASSESSEE ARE TREATED AS UNADMITTED/DISMISSED FOR NON PROSECUTION. WE MAY LIKE TO CLARIFY THAT SUBSEQUENTL Y IF THE ASSESSEE MOVES AN APPROPRIATE APPLICATION FOR RECALL OF THE O RDER AND EXPLAIN THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFI ED, THE ORDER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF T HE APPEAL. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE AR E DISMISSED FOR NON PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2011 IMMEDIATELY AFTER CONCLUSION OF THE HEARING. SD/- SD/- (B.K. HALDAR) (B.K. HALDAR) (B.K. HALDAR) (B.K. HALDAR) (DIVA SINGH) (DIVA SINGH) (DIVA SINGH) (DIVA SINGH) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED: 3 RD AUGUST, 2011 VEENA COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER DEPUTY REGISTRAR, ITAT.