Usha Memorial Trust, Haryana V. CIT(E), Chandigargh

ITA 336/DEL/2021

AI Insights

The case involves Usha Memorial Trust, which appealed against the decision of the CIT (E), Chandigarh, rejecting their application for registration under section 12A of the Income Tax Act. The appeal was initially listed but went unattended on multiple occasions. Notices sent to the appellant's address were returned, indicating that the appellant had vacated the premises. Consequently, the tribunal dismissed the appeal due to the appellant's non-appearance and the inability to establish contact.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121301 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-04-2023
• Assessment Year: misc
• Appeal Filed On: 29-03-2021
• Laws Referred To: Section 12AA of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.336/Del/2021 Assessment Year: - Usha Memorial Trust Usha Memorial Trust, 1609A, Housing Board Colony, Sector-10A, Gurgaon-122001 PAN No.AAATU6819M Vs CIT (E) Chandigarh (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 25/04/2023 Date of Pronouncement: 25/04/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(E), Chandigarh dated 16.09.2020 framed u/s.12AA of the Act. 2. The sum and substance of the grievance of the assessee is that the CIT(E) erred in rejecting the application seeking registration u/s.12A of the Act. 3. The appeal was first listed before the Bench on 04.08.2022. None appeared on that date and the appeal was adjourned. 2 4. Subsequently on 09.11.2022 once again the appeal went unattended and was accordingly adjourned. Registered notice sent to the address mentioned in form 36 has been returned back with a noting “On enquiry, told that the party has left after selling the house”. 5. On these facts we are left with no choice but to dismiss the appeal. The appeal is accordingly dismissed. 4. Decision announced in the open court in the presence of both the parties on 25.04.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .04.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi