M/s. Harhar Mahadev Sewa Samiti, Rohtak V. CIT, Rohtak

ITA 4850/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4133 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-05-2017
• Assessment Year: misc
• Appeal Filed On: 05-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH C , NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4850/DEL./2014 HARHAR MAHADEV SEWA SAMITI, 1 ST FLOOR, JAIN MARKET, RAILWAY ROAD, ROHTAK. PAN - AAAAH4621B (APPELLANT) VS. C.I.T., ROHTAK (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ARUN KUMAR YADAV, SR. DR ORDER PER L.P. SAHU, A.M. : THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF LEARNED CIT, ROHATAK, DATED 27.06.2014, REFUSING REGISTRATION TO THE ASSESSEE SOCIETY U/S. 12AA OF THE IT ACT. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE SENT TO THE ASSESSEE AT THE GIVEN ADDRESS. THE NOTICE SO ISSUED IS DEEMED TO BE SERVED UPON THE ASSESSEE. HOWEVER, THERE IS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR IS THERE ANY WRITTEN RE QUEST FOR ADJOURNMENT ON RECORD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. DATE OF HEARING 12.10.2017 DATE OF PRONOUNCEMENT 12.10.2017 ITA NO. 4850/DEL./2014 2 THEREFORE, THE APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED IN LIMINE FOR WANT OF PROSECUTION IN VIEW OF THE ORDERS OF TRIBUNAL IN CIT VS. MULTI PLAN INDIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. IN THE RESULT, THE APPEAL IS DISMISSED, AS INDICATED ABOVE . ORDER IS PRONOUNCED IN THE OPEN COUR T ON 12.10.2017. SD/ - SD/ - ( H.S. SIDHU ) ( L.P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12/10/2017 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI