Uday Charitable Foundation, Delhi V. CIT (Exemptions), New Delhi

ITA 884/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5596 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEETA SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH DELHI BENCH DELHI BENCH DELHI BENCH A AA A NEW DELHI NEW DELHI NEW DELHI NEW DELHI BEFORE : BEFORE : BEFORE : BEFORE : SHRI SHRI SHRI SHRI H.S.SIDHU H.S.SIDHU H.S.SIDHU H.S.SIDHU, , , , JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 884 884884 884/DEL./201 /DEL./201 /DEL./201 /DEL./2016 66 6 ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : ASSTT. YEAR : UDAY CHARITABLE FOUNDATION VS. CIT(EXEMPTI ONS) D-323, OFF. NO. 207, 2 ND FLOOR, E-2, 26 TH BALAJI COMPLEX, GALI NO. 11, PRATYAKSHKAR BHAWAN , LAXMI NAGAR CIVIC CENTRE DELHI NEW DELHI (PAN: AABCU6350R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. MEETA SINGH, CIT (DR) DATE OF HEARING : 16.04.2018 DATE OF PRONOUNCEMENT : 16.04.2018 ORDER ORDER ORDER ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 14.09.2015 PASSED BY LEARNED CIT(E)- NEW DELHI. 2. THE NOTICE FOR HEARING ON 16.04.2018 HAD BEEN SE NT BY THE SPEED POST ON THE GIVEN ADDRESS BY THE ASSESSEE AT SERIAL NO. 10 OF FORM NO. 36 WHICH HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITY. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NO RE QUEST FOR ADJOURNMENT HAS ALSO COME ON RECORD. THEREFORE, IT CAN BE SAFELY INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING ITS APPEAL. IN THE CIRCUMST ANCES, THE ONLY ALTERNATIVE LEFT WITH US IS TO DISMISS THE APPEAL OF THE ASSESS EE IN LIMINE. SUPPORT IS DRAWN ITA NO. 884/DEL./2016 2 FROM THE ORDER OF TRIBUNAL IN CIT VS. MULTI PLAN IN DIA (P) LTD., 38 ITD 320 (DEL.) AND OF M.P. HIGH COURT IN ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP). 3. BEFORE PARTING, WE THINK IT APPROPRIATE TO ADD T HAT IN CASE THE ASSESSEE IS ABLE TO SHOW REASONABLE CAUSE FOR NON-REPRESENTA TION ON THE DATE OF HEARING, THEN IT MAY, IF SO ADVISED, PRAY FOR RECAL L OF THIS ORDER AND DECISION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.04.20 18. SD/- SD/- ( (( (H.S.SIDHU H.S.SIDHU H.S.SIDHU H.S.SIDHU) ) ) ) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.04.2018 *BINITA* 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 ITA NO. 884/DEL./2016 3 DATE INITIAL 1. DRAFT DICTATED ON 1 6 .0 4 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 1 6 .0 4 .2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 1 6 .0 4 .2018 PS 7. FILE SENT TO THE BENCH CLERK 1 6 .0 4 .2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.