Jan Shakti Charitable Trust, Rohtak vs Assessee

This is an appeal filed by the assessee against the order dated 25.09.2013 of CIT, Rohtak u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961.

2. However, at the time of hearing no one was present on behalf of the assessee. The record shows that notice for the date of hearing has been issued by the Registry on 13.02.2015 to the address given in Column No.-10 by the assessee in regard to communicating the notice etc. In the aforementioned peculiar facts and circumstances where neither the assessee is present nor any request for adjorunemnt has been received on behalf of the assessee it can be safely presumed that the assessee is not serious in pursuing the present appeal. 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 Holkar vs. CWT: 223 ITR 480 (M.P).

2 I.T.A .No.-5713/Del/2013 3. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing then it may if so advised pray for a recall of this order and decisions on merits. The said order was pronounced on the date of hearing itself in the open Court.

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

The order is pronounced in the open court on 27th of February 2015.

Sd/- Sd/- (P.K.BANSAL) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 27/02/2015 *Amit Kumar*

Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI