Awami Khidmat Social Welfare Trust, Bulandshahr V. CIT(Exemption), Lucknow

ITA 5569/DEL/2017

AI Insights

The case involves the Awami Khidmat Social Welfare Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Lucknow, denying registration under section 12AA of the Income Tax Act, 1961 for the assessment year 2016-17. The tribunal observed that despite multiple notices, the assessee failed to appear or respond adequately. The appeal was found to be delayed by 52 days without any petition for condonation of delay, resulting in the dismissal of the appeal in limine.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113197 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-03-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 31-08-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

I.T.A. No. 5569/Del/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 5569/Del/2017 िनधाᭅरणवषᭅ/ Assessment Year: 2016-17. Awami Khidmat Social Welfare Trust, 144, Qamar Rizwan Mirchi Tola Bulandshahr-203 001. Uttar Pradesh. बनाम Vs. CIT, (Exemption) Lucknow. PAN No. AADTA8902C अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे / Department by : Shri K. Praveen Sidharth, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 13/03/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 23/05/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption) [hereinafter referred to CIT (E)] Lucknow, dated 10.04.2017 for assessment I.T.A. No. 5569/Del/2017 2 year 2016-17 in denying registration under section 12AA of the Income Tax Act, 1961 (the Act). 2. In spite of several notices issued to the assessee right from 04 th December, 2021 till 13 th March, 2023 none appeared on behalf of the assessee nor any adjournment was moved. The record suggests that the notices issued fixing the date of hearing on 8.09.2021 returned un-served with the endorsement of Postal authorities that in spite of making various efforts searching the assessee they could not found the assessee. It is also noticed from the record that the notice issued to the assessee fixing the date of hearing on 10.11.2021 was in fact served on the assessee as is evident from the acknowledgement placed on record, but nobody appeared on behalf of the assessee nor any adjournment was moved. 3. On perusal of the record it is noticed that the appeal is filed with a delay of 52 days and the assessee has not filed any petition for condonation of delay. In the absence of petition for condonation of delay, the appeal is not maintainable. 4. In the result the appeal is dismissed in limine. Order pronounced in the open court on : 23/05/2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 23/05/2023. *MEHTA* I.T.A. No. 5569/Del/2017 3 Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 17.05.2023 Date on which the typed draft is placed before the dictating member 18.05.2023 Date on which the typed draft is placed before the other member 23.05.2023 Date on which the approved draft comes to the Sr. PS/ PS 23.05.2023 Date on which the fair order is placed before the dictating member for pronouncement 23.05.2023 Date on which the fair order comes back to the Sr. PS/ PS 23.05.2023 Date on which the final order is uploaded on the website of ITAT 23.05.2023 Date on which the file goes to the Bench Clerk 23.05.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order