Income Tax Appellate Tribunal - Ahmedabad
Dhaka Jain Swetamber Mahajan Samast,, ... vs Dit(Exemptions),, Ahmedabad on 6 March, 2017
आयकर अपीलीय अिधकरण,
अिधकरण अहमदाबाद यायपीठ 'बी' अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 2537/Ahd/2013
Dhaka Jain Swetamber Mahajan Vs Director of Income-tax
Samast, (Exemptions),
At & Post : Dhaka, Tal. Dhanera, Ahmedabad
Dist : Banaskantha
PAN : AAITS 9446 A
अपीलाथ / (Appellant) यथ / (Respondent)
By Assessee : None
By Revenue : Shri James Kurian, Sr DR
सन
ु वाई क तार ख/ Date of Hearing : 06/03/2017
घोषणा क तार ख /Date of Pronouncement: 06/03/2017
आदे श/O R D E R
PER PRADIP KUMAR KEDIA, AM:
This appeal by the Assessee is directed against the order of the Director of Income-tax (Exemptions) dated 16.09.2013, rejecting the application of assessee for registration u/s 12AA of the Income-tax Act, 1961.
2. In this case, the notice of hearing was sent by Registered Post fixing the date of hearing on 26.10.2016. On 26.10.2016, the case was adjourned to 29.12.2016 and then to 31.01.2017 as the Bench was not functioned on those dates of hearing. The case was finally fixed for hearing today, i.e. 06.03.2017; however, when the case was called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition ITA No. 1500 /Ahd/2014 Chirag B Thakkar vs. ITO A.Y. 2007-08 -2- seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR 480 (M.P.).
3. Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non- representation on the date of hearing, it would be at liberty, if so advised, to pray for a recall of this order.
4. In the result, the appeal of the Assessee is dismissed in limine.
Order pronounced in the Court on 6th March, 2017 at Ahmedabad Sd/- Sd/-
(S.S. GODARA) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad, Dated 06/03/2017 *Bt
आदे श क त ल प अ े षत/Copy of 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