M/s Dau Dayal Cirls Inter College, Firozabad V. C.I.T.-II, Agra

ITA 338/AGR/2011

• Counselvise Citation: 33820314 RSA 2011
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-04-2012
• Assessment Year: misc
• Appeal Filed On: 30-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 339 & 338/AGRA/2011 M/S. DAU DAYAL GIRLS INTER COLLEGE VS. THE COMMIS SIONER OF SOCIETY, BYE PASS ROAD, FRIOZABAD. INCOME-TAX-II , AGRA (PAN : AABTD 0021 H) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 17.04.2012 DATE OF PRONOUNCEMENT : 17.04.2012 ORDER PER BHAVNESH SAINI, J.M. : BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDER OF LD. CIT-II, AGRA DATED 30.06.2011, CHALLENGING THE REFUSAL TO G RANT REGISTRATION U/S. 12A AND APPROVAL U/S. 80G OF THE IT ACT. 2. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING WELL IN ADVANCE THROUGH REGISTERED POST. THE REGISTERED COVER DID NOT RETUR N BACK TO THE OFFICE. THEREFORE, THE SAME IS DEEMED TO HAVE BEEN SERVED UPON THE ASS ESSEE IN ORDINARY COURSE OF BUSINESS. DESPITE SERVICE OF NOTICE, NONE IS PRESEN T ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF APPEALS. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE ITA NO. 339 & 338/AGRA/2011 2 INTERESTED IN PROSECUTING THE APPEALS. HONBLE SUPR EME 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, 223 ITR 48 0(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 APPEALS. THE APPEALS OF THE ASSESSEE ARE, THERE FORE, DISMISSED IN LIMINE. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.04.2012. 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 ASSISTANT REGISTRAR TRUE COPY