Parambrahma Achyutananda Educational Trust, Orrisa, Orrisa V. CIT, Exemptions, Hyderabad, Hyderabad

ITA 666/HYD/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2681 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L R AMJI RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHAMAN, ACCOUNTANT MEMBER ITA.NO. 666 /HYD/2017 ASSESSMENT YEAR 2013 - 2014 PARAMBRAHMA ACHYUTANANDA EDUCATIONAL TRUST, ORISSA. PAN: AABTP5262G VS. CIT (EXEMPTIONS), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE: NONE FOR REVENUE : SHRI L. RAMJI RAO, DR DATE OF HEARING : 17.08.2017 DATE OF PRONOUNCEMENT : 17.08.2017 ORDER PER D. MANMOHAN , VP. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (EXEMPTIONS), HYDERABAD DATED 27.09.2016. 2. AS PER FORM NO.36, THE ASSESSEE MENTIONED THE FOLLOWING ADDRESS FOR SERVICE OF NOTICE I.E., PARAMBRAHMA ACHYUTANANDA EDUCATIONAL TRUST, KULIGAON, KHANTAPADA, BALASORE, ODISHA - 756043. ACCORDINGLY, A NOTICE WAS SENT TO THE ASSESSEE WELL IN ADVANCE BY RPAD WHICH WAS RETURNED BY THE POSTAL AUTHORITIES WITH A REMARK ADDRESSEE LEFT WITHOUT ANY INFORMATION. THE ASSESSEE HA S ALSO NOT FURNISHED ANY NEW ADDRESS TO THE REGISTRY TO ENABLE IT TO SERVE THE NOTICE. UNDER THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN FACT, THERE IS NOTHING ON RECORD TO CONTRADICT THE FINDINGS OF THE LD. CIT ( EXEMPTIONS ). UNDER THESE CIRCUMSTANCES, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE AN APPROPRIATE APPL ICATION FOR RECALL OF THE ORDER AS PER RULE 24 OF THE APPELLATE TRIBUNAL RULES READ WITH S ECTION 254(2) OF THE ACT. WITH 2 THESE OBSERVATIONS, AS PRONOUNCED IN THE OPEN COURT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. S D / - S D / - (S. RIFAUR RAHMAN ) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED: 17 TH AUGUST , 2017 OKK, SR.PS COPY TO 1. PARAMBRAHMA ACHYUTANANDA EDUCATIONAL TRUST, KULIGAON, KHANTAPADA, BALASORE, ODISHA - 756043 2. CIT (EXEMPTIONS), HYDERABAD. 3. CHIEF COMMISSIONER OF INCOME TAX, HYDERABAD AND BHUBANESWAR. 4. PR. CIT, CUTTACK CHARGE, CUTTACK. 5. D.R. ITAT B BENCH, HYDERABAD. 6. GUARD FILE