Swami Charitable Educational Society, Zirakpur V. CIT-II, Chandigarh

ITA 892/CHANDI/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77110 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-06-2014
• Assessment Year: misc
• Appeal Filed On: 28-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.892/CHD/2012 (UNDER SECTION 12AA) SWAMI CHARITABLE VS THE COMMISSIONER OF IN COME TAX-II EDUCATIONAL SOCIETY, CHANDIGARH. ROYAL ESTATE, ZIRAKPUR. PAN : AAFAS6824A (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. AMARVEER SINGH DATE OF HEARING : 03.06.2014 DATE OF PRONOUNCEMENT : 06.06.2014 ORDER PER SUSHMA CHOWLA, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-II, CHANDIGARH DATED 29. 06.2012 RELATING TO ASSESSMENT YEAR 2011-12 ONWARDS AGAINST THE ORDER P ASSED UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT '). 2. THE APPEAL WAS FIXED FOR HEARING ON 05.11.2012 A ND THEREAFTER ON 05.08.2013 AND THE CASE WAS ADJOURNED FROM DATE TO DATE. FURTHER, THE CASE WAS FIXED FOR HEARING ON 19.02.2014 AND THE SAME WA S ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 26.03.2014. ON THE SAID DATE OF HEARING I.E. 26.03.2014, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE MATTER WAS HEARD EX-PARTE. 3. AFTER RISING OF THE BENCH, ONE MRS. HEENA SHARMA APPEARED AND APOLOGIZED FOR LATE COMING AND EXPLAINED THAT SINCE SHE WAS NOT FAMILIAR WITH THE OFFICE AND IT TOOK TIME TO LOCATE THE OFFI CE OF THE TRIBUNAL. SHE 2 STATED THAT SHE IS THE PRINCIPAL OF THE SCHOOL RUN BY SOCIETY AND THE SOCIETY WISHED TO CHANGE THE COUNSEL, THEREFORE, SOME TIME SHOULD BE GRANTED TO THEM AND ACCORDINGLY, APPLICATION WAS ALSO FILED. S INCE, THE CASE WAS TREATED AS HEARD ON EX-PARTE BASIS, THE HEARING WAS TREATED AS CANCELLED AND THE CASE WAS ADJOURNED TO 03.06.2014. ON THE APPOINTED DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CONDUCT OF THE ASSESSEE DOES NOT INSPIRE CONFIDENCE WHEREIN THE APPEAL EVEN AFTER BE ING HEARD EX-PARTE WAS RELEASED FOR FRESH HEARING AT THE REQUEST OF THE AS SESSEE AND WAS ADJOURNED TO A DATE WHICH WAS INFORMED TO THE PARTIES BUT NONE A PPEARED ON BEHALF OF THE ASSESSEE. HENCE, THE APPEAL IS DISMISSED IN-LIMINE FOR NON-APPEARANCE ON THE SLATED DATE OF HEARING. 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHE R, REPORTED IN 118 ITR 46L [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSH IPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 5. OUR VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWIN G DECISIONS ALSO: I) CIT V. MULTIPLAN INDIA (P) LTD: 38 ITD 320 (DE L) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE,2014. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JUNE,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR IT AT,CHD.