LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

If after sending notice in proper time no step have been taken place than the appeal treated as un admitted

Diganta Paul ,
  03 February 2012       Share Bookmark

Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Despite sending notice sufficiently in advance and there being defect memo about late filing of the appeal, the assessee did not appear nor filed any petition to remove the defect pointed out. Therefore, we infer that the assessee is not interested in prosecution of this appeal
Citation :
M/s Jain Scholarship Fund, 99, Mansarover (Street No.1),Civil Lines, Meerut City (PAN/GIR No.AAAAJ2144F)(Appellant) Vs. CIT, Meerut.(Respondent)

 

IN THE INCOME TAX APPELLATE TRIBUNAL

(DELHI BENCH `D’: NEW DELHI)

 

BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND

SHRI B.C. MEENA, ACCOUNTANT MEMBER

 

ITA No.5294/Del./2011

(Assessment Year: N.A.)

 

M/s Jain Scholarship Fund,

99, Mansarover (Street No.1),

Civil Lines, Meerut City

(PAN/GIR No.AAAAJ2144F)

(Appellant)

 

Vs.

 

CIT, Meerut.

                                                                   (Respondent)

 

Assessee by: None

Revenue by: Ms. Y. Kakkar, DR

 

ORDER

PER U.B.S. BEDI, J.M.

 

This appeal of the assessee is directed against the order passed by the CIT(A)- Meerut, dated 22.09.2011 refusing to renew registration u/s 80G(5)(vi) of the I.T. Act, 1961.

 

2. Despite sending notice sufficiently in advance and there being defect memo about late filing of the appeal, the assessee did not appear nor filed any petition to remove the defect pointed out. Therefore, we infer that the assessee is not interested in prosecution of this appeal.

 

3. Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the  assessee as unadmitted and dismiss the same.

 

4 As a result, the appeal of the assessee gets dismissed.

 

Order pronounced in open court soon after the conclusion of the hearing itself on

 

30.01.2012.

 

                                                   Sd/-                                      Sd/-

                                        (B.C. MEENA)                   (U.B.S. BEDI)

                              ACCOUNTANT MEMBER   JUDICIAL MEMBER

 

Dated : January 30, 2012

SKB

 

Copy of the order forwarded to:-

 

1. Appellant

2. Respondent

3. CIT

4. CIT(A), Meerut

5. CIT(ITAT) Deputy Registrar, ITAT

 
"Loved reading this piece by Diganta Paul?
Join LAWyersClubIndia's network for daily News Updates, Judgment Summaries, Articles, Forum Threads, Online Law Courses, and MUCH MORE!!"



Published in Taxation
Views : 1107




Comments