Income Tax Appellate Tribunal - Ahmedabad
Shree Kamdhenu Gau Vikas Trust, ... vs Commissioner Of Income Tax ... on 15 October, 2019
आयकर अपीलीय अिधकरण,
अिधकरण अहमदाबाद यायपीठ 'बी' अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER
AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 2218/Ahd/2017
नधारण वष/Assessment Year: NA
Shree Kamdhenu Gau Vs. Commissioner of
Vikas Trust, Income-tax (Exemption),
At & Post : Sarvedi, Ahmedabad
Tal : Sihar, Dist : Bhavnagar
PAN : AARTS 6952 L
अपीलाथ / (Appellant) यथ / (Respondent)
Assessee by : None
Revenue by : Shri Mudit Nagpal, Sr DR
सु न वाई क ता र ख / Date
of Hearing : 23/08/2019
घोषणा क तार ख / Date of Pr onouncement: 15/10/2019
आदे श/O R D E R
PER RAJPAL YADAV, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of the learned Commissioner of Income-Tax (Exemptions), Ahmedabad dated 27.07.2017 rejecting the application filed by the assessee for registration of the Trust u/s 12AA of the Income-tax Act, 1961.
2. None appeared on behalf of the appellant-assessee when the case was called out for hearing and no adjournment application was filed. Notice of hearing was sent through the Departmental Representative fixing the date of hearing on 23.08.2019. The Departmental Representative has filed a letter from the Income Tax Officer (Exemptions), Bhavnagar dated 04.07.2019 stating that the said notice was served upon the assessee on 04.07.2019. This shows that the assessee is not interested in pursuing with its appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh ITA No. 2218/Ahd/2017 Shree Kamdhenu Gau Vikas Trust Vs. CIT (Exemption) For AY: NA 2 High Court in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
3. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
4. In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the Court on 15th October, 2019 at Ahmedabad.
Sd/- Sd/-
(AMARJIT SINGH) (RAJPAL YADAV)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 15/10/2019
Biju T., Sr.PS
आदे श क त ल प अ!े षत/Copyof the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं!धत आयकर आयु#त / Concerned CIT
4. आयकर आयु#त(अपील) / The CIT(A)
5. &वभागीय त न!ध, आयकर अपील य अ!धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार / BY ORDER,
TRUE COPY
उप/सहायक पंजीकार (Dy./Asstt.Registrar)
आयकर अपील य अ'धकरण, अहमदाबाद/ ITAT, Ahmedabad
1. Date of dictation- ...38 ITD 320...Multiplan covered matter...09.10.2019.....
2. Date on which the typed draft is placed before the Dictating Member ....09.10.2019 Other member ......15.10.2019.............
3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...15.10.2019....
4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...15.10.2019
5. Date on which the file goes to the Bench Clerk...15.10.2019...............
6. Date on which the file goes to the Head Clerk..................................
7. The date on which the file goes to the Assistant Registrar for signature on the order......
8. Date of Despatch of the Order..................