M/s Dhawan Jagran Trust, Jammu V. Commissioner of Income Tax (Exemption), Chandigarh

ITA 561/ASR/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7774 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAWANI SHANKAR
• Assessee Lawyers: P N ARORA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 561/ASR/2016 A SSESSMENT YEAR: DHARAM JAGRAN TRUST, VIR BHAWAN, RAGHUNATH PURA JAMMU [PAN: AACTD 2384A] VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS),-CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. N. ARORA (ADV.) RESPONDENT BY: SH. BHAWANI SHANKAR (D.R.) DATE OF HEARING: 17.07.2018 DATE OF PRONOUNCEMENT: 18.07.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE ARISING OUT OF TH E ORDER BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH DENYING IT REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 ('TH E ACT' HEREINAFTER) VIDE ORDER U/S. 12AA(B)(II) DATED 23.09.2016. 2. THE APPEAL WAS FIXED FOR HEARING ON 27.09.2018. THE ASSESSEE HAS HOWEVER MOVED AN APPLICATION STATING THAT IT IS NO LONGER I NTERESTED IN PROSECUTING THE APPEAL, AND MAY BE PERMITTED TO WITHDRAW THE SAME. THE MATTER WAS ACCORDINGLY PUT UP FOR CONSIDERATION BY THE BENCH ON 17.07.2018 . ON A PERUSAL OF THE RECORD IT WAS FOUND THAT THE APPEAL IS NOT MAINTAINABLE IN-AS -MUCH AS IT IS BARRED BY TIME, ITA NO. 561/ASR/2016 (AY) DHARAM JAGRAN TRUST V. CIT 2 WITH NO CONDONATION PETITION HAVING BEEN FILED BY T HE ASSESSEE. THE SAME HAS NOT BEEN MOVED DESPITE DIRECTION BY THE BENCH TO THE AS SESSEE TO DO SO VIDE ORDER- SHEET ENTRIES. UNDER THE CIRCUMSTANCE, IT IS NOT CO NSIDERED NECESSARY TO SEEK THE VIEW OF THE LD. DR AS TO IF THE REVENUE HAS ANY VAL ID OBJECTION TO THE ACCEPTANCE OF THE ASSESSEES REQUEST FOR WITHDRAWAL OF ITS APPEAL , I.E., PRIOR TO THE TRIBUNAL GRANTING THE ASSESSEE PERMISSION TO DO SO. THE APPE AL IS ACCORDINGLY DISMISSED AS NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 18, 2018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 18.07.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: DHARAM JAGRAN TRUST, VIR BHA WAN, RAGHUNATH PURA JAMMU (2) THE RESPONDENT: COMMISSIONER OF INCOME TAX (EXEMPTIONS)-CHANDIGARH (3) THE CIT(E)-CHANGIDARH (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER