M/s. Balaji Educational Trust, New Delhi V. DIT(E), New Delhi

ITA 928/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7400 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-01-2016
• Assessment Year: misc
• Appeal Filed On: 18-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI JAIN
• Section: 12A

Judgement Text

ITA NO.927&928/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. NO . 927 & 928 /DEL/20 1 4 A.Y. : ----------- M/S BALAJI EDUCATIONAL TRUST 203, AGGARWAL PLAZA, SECTOR-14, ROHINI, DELHI 85 (PAN: AABTB6954D) VS DIT(E) NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. RAVI JAIN, CIT(DR) DATE OF HEARING: 12.01.2016 DATE OF ORDER : 12.01.2016 ORDER ORDER ORDER ORDER PER PER PER PER H.S. SIDHU : JM H.S. SIDHU : JM H.S. SIDHU : JM H.S. SIDHU : JM THESE APPEALS WERE FILED THESE APPEALS WERE FILED THESE APPEALS WERE FILED THESE APPEALS WERE FILED BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE BY THE ASSESSEE ARE AREARE ARE DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST DIRECTED AGAINST THE THE THE THE O OO ORDER DATED RDER DATED RDER DATED RDER DATED 31 3131 31. .. .1 11 12 22 2. .. .20 2020 201 11 13 33 3 PASSED PASSED PASSED PASSED U/S. 12AA(1)(B) R.W.S. 12A OF THE I.T. U/S. 12AA(1)(B) R.W.S. 12A OF THE I.T. U/S. 12AA(1)(B) R.W.S. 12A OF THE I.T. U/S. 12AA(1)(B) R.W.S. 12A OF THE I.T. ACT, 1961, ACT, 1961, ACT, 1961, ACT, 1961, BY THE LD. BY THE LD. BY THE LD. BY THE LD. DIRECTOR OF INCOME TAX (E), NEW DELHI DIRECTOR OF INCOME TAX (E), NEW DELHI DIRECTOR OF INCOME TAX (E), NEW DELHI DIRECTOR OF INCOME TAX (E), NEW DELHI 2. 2.2. 2. IN TH IN TH IN TH IN THESE ESE ESE ESE CASE CASE CASE CASES SS S THE NOTICE THE NOTICE THE NOTICE THE NOTICES SS S W WW WERE EREERE ERE SENT TO THE SENT TO THE SENT TO THE SENT TO THE A AA ASSESSEE SSESSEE SSESSEE SSESSEE FOR HEARING FOR HEARING FOR HEARING FOR HEARING BY REGD. AD POST FOR TODAY I.E. BY REGD. AD POST FOR TODAY I.E. BY REGD. AD POST FOR TODAY I.E. BY REGD. AD POST FOR TODAY I.E. 12 1212 12. .. .0 00 01.201 1.201 1.201 1.2016 66 6 AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN AT THE ADDRESS MENTIONED IN FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10 FORM NO. 36 VIDE COLUMN NO. 10. . . . 3. 3.3. 3. ON ON ON ON 12 1212 12. .. .01 0101 01.201 .201 .201 .2016 66 6, NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR , NEITHER THE ASSESSEE NOR ITS ITS ITS ITS AUTHORISED AUTHORISED AUTHORISED AUTHORISED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED REPRESENTATIVE ATTENDED THE HEARING AND ALSO NOT F ILED ANY APPLICATION ANY APPLICATION ANY APPLICATION ANY APPLICATION FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT FOR ADJOURNMENT IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTER ESTED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN IT IS THUS INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN PROSECUTION OF PROSECUTION OF PROSECUTION OF PROSECUTION OF ITS ITS ITS ITS APPEAL APPEAL APPEAL APPEALS SS S. . . . 4 44 4. .. . HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLL OWING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS HAVING REGARD TO RULE 19(2) OF ITAT RULES AND FOLLO WING VARIOUS DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULT DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULT DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULT DECISIONS OF DELHI BENCH OF THE TRIBUNAL INCLUDING THAT OF MULTIPLAN INDIA IPLAN INDIA IPLAN INDIA IPLAN INDIA ITA NO.927&928/DEL/2014 2 LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS LTD. : 38 ITD 320 (DELHI) AND HONBLE MADHYA PRADES H HIGH COURTS DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), DECISION IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT ; 223 ITR 480 (MP), WE TREAT TH WE TREAT TH WE TREAT TH WE TREAT THESE ESE ESE ESE APPEAL APPEAL APPEAL APPEALS SS S AS UNADMITTED AND DISMISS THE SAME. AS UNADMITTED AND DISMISS THE SAME. AS UNADMITTED AND DISMISS THE SAME. AS UNADMITTED AND DISMISS THE SAME. WE MAY WE MAY WE MAY WE MAY LIKE TO CLARIFY THAT SUBSEQUENTLY IF LIKE TO CLARIFY THAT SUBSEQUENTLY IF LIKE TO CLARIFY THAT SUBSEQUENTLY IF LIKE TO CLARIFY THAT SUBSEQUENTLY IF THE ASSESSEE EXPLAINS THE REASONS FOR THE ASSESSEE EXPLAINS THE REASONS FOR THE ASSESSEE EXPLAINS THE REASONS FOR THE ASSESSEE EXPLAINS THE REASONS FOR NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E MATTER MAY BE NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E MATTER MAY BE NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E MATTER MAY BE NON APPEARANCE AND IF THE BENCH IS SO SATISFIED, TH E MATTER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EAL RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APP EALS SS S. .. . 5 55 5. .. . IN THE IN THE IN THE IN THE RESULT, RESULT, RESULT, RESULT, BOTH BOTH BOTH BOTH THE A THE A THE A THE APPEAL PPEAL PPEAL PPEALS SS S OF THE ASSESSEE OF THE ASSESSEE OF THE ASSESSEE OF THE ASSESSEE ARE ARE ARE ARE DISMISSED IN DISMISSED IN DISMISSED IN DISMISSED IN LIMINE. LIMINE. LIMINE. LIMINE. 6 66 6. .. . ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON ORDER PRONOUNCED IN THE OPEN COURT ON 12 1212 12. .. .01 0101 01.201 .201 .201 .2016 66 6. . . . SD SDSD SD/ // /- -- - S SS SD DD D/ // /- -- - [ [[ [J.S. REDDY J.S. REDDY J.S. REDDY J.S. REDDY] ] ] ] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR DATE: 12.01.2016 COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES