Prabhu Dayal Memorial Educational & Charitable Trust, New Delhi V. CIT (Exemptions), New Delhi

ITA 4701/DEL/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5620 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.4701/Del/2019 Assessment Year: 2011-12 Prabhui Dayal Memorial Educational & Charitable Trust, Flat No.2, Block-D, Sector-15, Rohini, New Delhi-110085 PAN No.AABTP4377N Vs. CIT (Exemption) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. P.N. Barnwal, CIT DR Date of hearing: 06/11/2023 Date of Pronouncement: 06/11/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT (E), New Delhi dated 25.03.2019 framed u/s. 263 of the Act pertaining to A.Y. 2011-12. 2. The sum and substance of the grievance of the assessee is that the CIT(E) erred in cancelling the assessment order holding it to be not only erroneous but also pre judicial to the interest of the revenue. 2 3. This appeal was first listed for hearing on 19.05.2022 and since then till today nobody is representing the assessee nor any application moved for seeking adjournment. We find that the Bench has directed the DR to serve the notice and the ITO (Exemption), Ward – 2 (4), New Delhi vide his letter dated 24.07.2023 has replied that the income tax Inspector served the notice through affixture. The report of the Inspector is also placed on record. 4. On these evidences we are of the considered view that the appellant is no more interested in pursuing the appeal, therefore, we are left with no choice but to dismiss the appeal. Accordingly the appeal is dismissed. 5. Order pronounced in the open court on 06.11.2023. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- .11.2023 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI