Carmel Service Society, Adilabad, Adilabad V. DIT(Exemption), Hyd, Hyderabad

ITA 365/HYD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1960 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-09-2018
• Assessment Year: misc
• Appeal Filed On: 22-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIPAK RIPOTE
• Assessee Lawyers: N O N E
• Section: 12AA

Judgement Text

ITA NO 365 OF 2016 CARMEL SERVICE SOCIETY ADILABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.365/HYD/2016 (ASSESSMENT YEAR: NIL) CARMEL SERVICE SOCIETY ADILABAD PAN: AABTC38 45Q VS DIRECTOR OF INCOME TAX (EXEMPTION) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SHRI DIPAK RIPOTE, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE DIT (E), HYDERABAD, DATED, 29.06.2012 REFUSING TO GRANT REGI STRATION U/S 12AA OF THE ACT. THE APPEAL WAS FILED ON 9.3.2016 AND TH E REGISTRY HAS OBSERVED THAT THERE IS A DELAY OF 1294 DAYS. THE AS SESSEE FILED THE CONDONATION PETITION. THERE WERE OTHER CERTAIN DEFE CTS ALSO WHICH WERE POINTED OUT BY THE REGISTRY AND THE ASSESSEE HAS BE EN TAKING TIME FOR RECTIFICATION OF THE DEFECTS AND THE APPEAL IS BEIN G POSTED FOR HEARING FROM 29.06.2016 ONWARDS. ON 12.03.2018, THE TRIBUNA L HAD OBSERVED THAT A LAST CHANCE WAS BEING GIVEN TO THE ASSESSEE TO RECTIFY THE DEFECTS. HOWEVER, THE SAME HAVE NOT BEEN RECTIFIED TILL DATE AND NONE APPEARED FOR THE ASSESSEE. THEREFORE, PRESUMING THAT THE ASS ESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, THIS APPEAL IS B EING DISMISSED. DATE OF HEARING: 04.09.2018 DATE OF PRONOUNCEMENT: 07 . 0 9 .2018 ITA NO 365 OF 2016 CARMEL SERVICE SOCIETY ADILABAD. PAGE 2 OF 2 2. FURTHER, EVEN ON MERITS ALSO, THERE IS NO EVIDEN CE PRODUCED BY THE ASSESSEE BEFORE US IN SUPPORT OF ITS CONTENT IONS. ACCORDINGLY, BY APPLYING THE RATIO LAID DOWN BY THE ITAT DELHI BENC H IN THE CASE OF CIT VS. MULTI PLAN INDIA (P.) LTD. [(1991) 38 ITD 320], WE DISMISS THIS APPEAL FILED BY THE ASSESSEE, AS NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2018. SD/- S D/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 7 TH SEPTEMBER, 2018. VINODAN/SPS COPY TO: 1 CARMEL SERVICE SOCIETY, I-235, CHRISTU JYOTHI PRO VINCIAL HOUSE, ACC MANCHERIAL , ADILABAD, 504 209, TELANGANA 2 DIRECTOR OF INCOME TAX (EXEMPTION)-III 3 RD FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 500004 3 DIRECTOR OF INCOME TAX (EXEMPTION), HYDERABAD 4 DDIT(E)-III HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER