M/s. Mahalaxmi Shiksha Prasar Samiti, Uttar Pradesh V. CIT, Meerut

ITA 6131/DEL/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3247 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 10-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.6131/DEL/2014 MAHALAXMI SHIKSHA PRASAR SAMITI, FAULADPUR, BIROMDI, SIKNDRABAD, DISTT. BULANDSHAHAR, UTTAR PRADESH. VS. CIT, MEERUT. PAN : AABAM3981E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI S.R. SENAPATI, SR.DR DATE OF HEARING : 20-02-2018 DATE OF PRONOUNCEMENT : 20-02-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER U/S 12AA DATED 30.05.2014 PASSED BY THE COMMISSIONER OF INCO ME TAX, GHAZIABAD DENYING THE REGISTRATION U/S 12AA OF THE I.T. ACT, 1961. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOL LOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 (MP), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN-LIMINE. HOWEVER, IF THE A SSESSEE THROUGH PROPER 2 ITA NO.6131/DEL/2014 APPLICATION CAN SATISFY THE BENCH FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 20 TH FEBRUARY, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI