Software Technology Parks of India, New Delhi V. ACIT, New Delhi

ITA 2605/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3561 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 30-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 14A; 12A; 11

Judgement Text

I.T.A .NO.-2605/DEL/2014 SOFTWARE TECHNOLOGY PARKS OF INDIA VS ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDI CIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .NO.-2605/DEL/2014 (ASSESSMENT YEAR-2009-10) SOFTWARE TECHNOLOGY PARKS OF INDIA, DIRECTOR GENERAL, 9 TH FLOOR, NDCC-II BUILDING, OPPOSITE JANTAR MANTAR, NEW DELHI. PAN-AAATS2468J ( APPELLANT) VS ACIT, CIRCLE-31(1), NEW DELHI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH.N.K.BANSAL, SR.DR ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). THE PRESENT APPEAL HAS BEEN FILED BY THE ASSES SEE AGAINST THE ORDER DATED 03.03.2014 OF CIT(A)-XXVI, NEW DELHI PERTAINI NG TO A.Y. 2009-10. GROUNDS OF APPEAL ARE AS UNDER:- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) HAS ER RED IN NOT CONSIDERING THE ASSESSEE AS REGISTERED UNDER SECTION 12A AND PROVID ING THE RELIEF/EXEMPTION UNDER SECTION 11 TO 13 AS THE ASSESSEE IS A CHARITA BLE ORGANIZATION UNDER SECTION 2(15) OF THE INCOME TAX ACT. 2. THE UPHOLDING OF THE DISALLOWANCE UNDER SECTION 14A OF THE EXPENSES OF RS.2,50,394/- BY COMMISSIONER OF INCOME TAX (APPEAL S) IS UNJUST AND NOT IN ACCORDANCE WITH THE LAW IN FORCE. 3. THE APPELLANT CRAVES TO LEAVE, ALTER, AMEND, ADD , DELETE AND MODIFY THE GROUNDS OF APPEAL ON OR AT THE TIME OF HEARING THE APPEAL. (B). HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PR ESENT ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APP EAL AND HENCE THE APPEAL IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FR OM THE ORDER OF THE CO- ORDINATE BENCH OF DELHI BENCH OF ITAT IN THE CASE O F MULTIPLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ORDER OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT : 223 ITR 480 (M.P). PAGE 2 OF 2 I.T.A .NO.-2605/DEL/2014 SOFTWARE TECHNOLOGY PARKS OF INDIA VS ACIT (C). BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO DEEMED FIT TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE DATE O F HEARING ITSELF IN THE OPEN COURT. (D). IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE. THE WRITTEN ORDER IS PRONOUNCED IN THE OPEN COURT ON 13 TH OF APRIL 2017. SD/- SD/- (BHAVNESH SAINI) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 13 TH APRIL, 2017 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI