Case Number: ITA 681/DEL/2019
Appellant: Naincy Convent Educational & Social Welfare Society, Ghaziabad
Respondent: Addl. CIT, Ghaziabad
Assessment Year: 2010-11
Case Filed on: 2019-01-31
Order Type: Final Tribunal Order
Date of Order: 2020-02-07
Pronounced on: 2020-02-07
Result: Appeal Dismissed
The case concerns the appeal filed by Naincy Convent Educational & Social Welfare Society against the order passed by the Commissioner of Income Tax (Appeals), Ghaziabad, for the assessment year 2010-11. The main issue was the addition of Rs. 50,00,000 as undisclosed income, which the appellant claimed was received as a donation through a cheque from the Society for Welfare of Handicapped Persons (SOWHAP).
The appellant raised the following grounds of appeal:
The appeal came up for hearing on several occasions. Initially, the case was adjourned twice upon written requests from the appellant’s counsel. However, on the final scheduled date, neither the appellant nor their representative appeared before the Tribunal, nor was any adjournment application filed. As a result, the Tribunal decided to proceed ex parte, relying on the submissions made by the Departmental Representative (DR).
The DR relied on the orders passed by the revenue authorities, stating that the CIT(A) had discussed the issue in detail and made a well-reasoned decision against the appellant. The DR requested the Tribunal to dismiss the appeal.
Upon reviewing the records and the order passed by the CIT(A), the Tribunal noted the following key points:
The Tribunal found no infirmity in the order passed by the CIT(A) and upheld the decision to add Rs. 50,00,000 as undisclosed income. The appeal filed by the appellant was dismissed.
The Tribunal, in the interest of justice, provided the appellant with the liberty to approach the Bench under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963, to explain their non-appearance and seek a decision on merits in accordance with the law.
In the result, the appeal filed by Naincy Convent Educational & Social Welfare Society is dismissed.
Order pronounced in the open Court on 07/02/2020.
Copy forwarded to:
True Copy
Assistant Registrar
ITAT New Delhi
Date of Dictation: 06.02.2020
Date on which the typed draft is placed before the dictating Member: 07.02.2020
Date on which the typed draft is placed before the Other Member: N/A
Date on which the approved draft comes to the Sr. PS/PS: 07.02.2020
Date on which the fair order is placed before the Dictating Member for pronouncement: 07.02.2020
Date on which the fair order comes back to the Sr. PS/PS: 07.02.2020
Date on which the final order is uploaded on the website of ITAT: 07.02.2020
Date on which the file goes to the Bench Clerk: 07.02.2020
Date on which the file goes to the Head Clerk: N/A
Date on which the file goes to the Assistant Registrar for signature on the order: N/A
Date of dispatch of the Order: N/A
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