M/s. Rose Valley Education Society, New Delhi V. ITO (Exemptions), New Delhi

ITA 4551/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6992 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 26-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K PRASANTH
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C , NEW DELHI BEFORE SH. R. S. SYAL, ACCOUNTANT MEMBER ITA NO S . 4551 & 4552 /DEL/201 6 : ASSTT. YEAR : 2012 - 13 M/S ROSE VALLEY EDUCATION C/O - MAHESH KUMAR &C O., FLAT NO. 304, ARUNACHAL BUILDING, BARAKHAMBA ROAD, NEW DELHI - 1100 01 VS INCOME TAX OFFICER (EXEMPTION) , WARD - 2(4 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAATR3557K A SSESSEE BY : NONE REVENUE BY : SH. V. K. PRASANTH, SR. DR DATE OF HEARIN G : 17 .01 . 201 7 DATE O F PRONOUNCEMENT : 17 . 01 .201 7 ORDER THESE TWO APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S DATED 22.06 .2016 AND 27.06.2016 PASSED BY THE LD. CIT(A) - 40 (EXEMPTION) A GAINST THE ASSESSMENT ORDER PASSED U/S 144 AND PENALTY IMPOSED U/S 271(1)(B) OF THE INCOME - TAX ACT, 1961 FOR THE ASSESSMENT YEA R 2012 - 13 . 2. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY IN ADVANCE, NEITHER ASSESSEE ATTENDED NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE T HE S E APPEAL S . ITA NO. 4551 /DEL/2016 ROSE VALLEY EDUCATION SOCIETY 2 3 . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLOWING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDI A LTD. 38 ITD 320 (DELHI) AND HON BLE MADHYA PRADESH HIGH COURT S DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP), I TREAT TH E S E APPEAL S AS UNADMITTED AND DISMISS THE SAME. 4 . IN THE RESULT, THE APPEAL S ARE DISMISSED. ORDER PRONOUNCE D IN THE OPEN COURT ON 17 .01.2017 . SD/ - (R. S. SYAL) ACCOUNTANT MEMBER DATED: 17 /01 / 2017 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR