Non appearance for proseqution after issuing notice under sec 143 & 142 than the assessement is to be done as per sec 144


Last updated: 22 June 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Even before the Assessing Officer[AO in short], none appeared while last notice dated 9.12.2010 issued u/s 143(2) & 142(1) of the Act by the AO was refused by the secretary of the society and as a result, assessment was completed in the manner provided u/s 144 of the Act. In these circumstances, it , therefore, appears that the assessee is not interested in pursuing this appeal. Accordingly, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [(1996) 223 ITR 480 (MP)], this appeal filed by the assessee is dismissed, in limine.

Citation :
M/s Aditya Siksha & Swasthya Samiti(Regd.)C/o Shri Suramveer Singh s/o shri Hari Singh, V&PO Ghasola, Tehsil Charkhi Dadri, District Bhiwani(Haryana) [PAN: AABTA6163B] (Appellant) Vs Income-Tax Officer, Ward -1,HUDA Commercial Complex,Bhiwani-127021. (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL: ‘A’ BENCH, NEW DELHI

(BEFORE S/SHRI SHRI U.B.S.BEDI ,JM & A.N.PAHUJA, AM )

ITA no. 1667/Del/2012

Asstt. Year:- 2008-09

M/s Aditya Siksha & Swasthya

Samiti(Regd.)C/o Shri Suramveer

Singh s/o shri Hari Singh, V&PO

Ghasola, Tehsil Charkhi Dadri,

District Bhiwani(Haryana)

[PAN: AABTA6163B]

(Appellant)

Vs

 Income-Tax Officer,

Ward -1,HUDA Commercial

Complex,Bhiwani-127021.

 (Respondent)

Assessee by: None

Revenue by: Shri A.K.Singh, DR

Date of Hearing: 12-06-2012

Date of Pronouncement: 12-06-2012

O R D E R

A.N. PAHUJA:

 This appeal filed on 10.4.2012 by the assessee against an orders dated 28-11-2011 of the ld. CIT(A)-Rohtak for the Assessment Year 2008- 09 ,raises various grounds relating to denial of exemption for an amount of `95,046/- & `17,02,452/- u/s 10(23C)(iiiad)of the Income-tax Act,1961[hereinafter referred to as the ‘Act’] besides addition of `13,13,806/- u/s 68 of the Act and disallowance of `1,87,000/- u/s 40a(ia) of the Act..

2. None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Even before the Assessing Officer[AO in short], none appeared while last notice dated 9.12.2010 issued u/s 143(2) & 142(1) of the Act by the AO was refused by the secretary of the society and as a result, assessment was completed in the manner provided u/s 144 of the Act. In these circumstances, it , therefore, appears that the assessee is not interested in pursuing this appeal. Accordingly, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [(1996) 223 ITR 480 (MP)], this appeal filed by the assessee is dismissed, in limine.

                                                             Sd/-                      Sd/-

                                                      (U.B.S.Bedi)       (A.N. Pahuja)

                                                   Judicial Member   Accountant Member

New Delhi

Copy of the order forwarded to:

The Assessee/ITO Ward 1-,Bhiwani/ The CIT concerned/ CIT(A)- Rohtak/DR/ Guard file

By order

Deputy Regist rar of ITAT, New Delhi Bench

 

CS Bijoy
Published in Income Tax
Views : 1788

Comments




CCI Pro

Follow us
add to google news


Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - Head

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details