M/s. RKB Foundation, Meerut V. CIT, Meerut

ITA 411/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58990 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 10-11-2014
• Assessment Year: misc
• Appeal Filed On: 25-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C B SINGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `F : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.411/DEL./2012 (ASSESSMENT YEAR : NIL ) RKB FOUNDATION, VS. COMMISSIONER OF INCOME-TAX, WEST END ROAD, MEERUT. MEERUT, (PAN/GIR NO.AABTR6628C) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI C.B. SINGH, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER PASSED BY THE CIT(A), MEERUT, DATED 27.12.2011, WHEREBY REJECTION OF APPL ICATION U/S 12AA OF THE I.T. ACT, 1961 HAS BEEN CHALLENGED. 2. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY I N ADVANCE, ASSESSEE DID NOT APPEAR NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIV ED AT THE TIME OF HEARING OF THE APPEAL. THERE IS ALSO NO POWER OF ATTORNEY IN FAVO UR OF ANY ADVOCATE OR C.A. TO PROSECUTE THE PRESENT APPEAL. THEREFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 28.03.2012. SD/- SD/- (K.D. RANJAN) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : MARCH 28, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT, MEERUT 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT