TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY, Jaipur V. CIT(EXEMPTIONS), Jaipur

ITA 452/JPR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9709 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S KOTHARI CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 452/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13. TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY, M-2, MAHESH NAGAR, JAIPUR. CUKE VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAATT 6183 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (ADJOURNMENT APPLICATION REJECTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI D.S. KOTHARI (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01.03.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 03/03/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (EXEMPTIONS), JAIPUR DATED 04.03.2016 PERTAINING TO ASSESSMENT YEAR 2012-13. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- THE HONOURABLE COMMISSIONER OF INCOME TAX (EXEMPT IONS) ERRED IN LAW AND FACTS OF THE CASE BY WITHDRAWN OF APPROVAL GRANTED VIDE NOTIFICATION NO. 18/2010-11 VIDE LETTER NO. CCIT/AD DL.CIT (HQRS.)/JPR/10(23C)(VI0/10-11/3049 DATED 23/25/11/2 010 FROM AY 2010-11 AND ONWARDS. 2. AT THE TIME OF HEARING, NO ONE APPEARED ON BEHAL F OF THE ASSESSEE. FROM THE RECORD IT TRANSPIRED THAT THE CASE OF THE ASSESSEE WAS FIXED ON VARIOUS DATES I.E. 02.09.2016, 10.10.2016, 10.11.2016 BUT THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE ON THESE DATES. SUBSEQUENTLY, THE CASE WAS FIXED ON 31.01.2017. ON THIS DATE THE LD. COUNSEL FOR THE ASSESSEE WAS DIRE CTED TO FILE CONCISE GROUNDS OF 2 ITA NO. 452/JP/2016 TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY APPEAL AND THE CASE WAS ADJOURNED TO 01.03.2017. T ILL THE DATE OF 01.03.2017 THE ASSESSEE HAS NOT COMPLIED WITH THE DIRECTION OF THE BENCH TO FILE CONCISE GROUNDS. ON THE DATE OF HEARING, NO ONE APPEARED ON BEHALF O F THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS SUBMITTED. THEREFO RE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. RESPECTFULLY FOLLOWING THE JUDGMENTS OF HONBLE DELHI HIGH COURT IN THE CASE O F CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.) AND HONBLE MADHYA PRADESH HIGH COUR T IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE DISM ISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/03/2017. SD/- SD/- ( FOE FLAG ;KNO ) ( DQY HKKJR ) ( VIKRAM SINGH YADAV ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 03/03/2017. D/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- TIRUPATI COLLEGE OF TECHNICAL SO CIETY, JAIPUR. 2. THE RESPONDENT- COMMISSIONER OF INCOME TAX (EXEM PTIONS) JAIPUR. 3. THE CIT 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 452/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 452/JP/2016 TIRUPATI COLLEGE OF TECHNICAL EDUCATION SOCIETY