Software Technology Parks Of India vs ACIT

Anadee Nath Misshra, Accountant Member

(A). The present appeal has been filed by the assessee against the order dated 03.03.2014 of CIT(A)-XXVI, New Delhi pertaining to A.Y. 2009-10.

Grounds of appeal are as under:-

"The Commissioner of Income Tax (Appeals) has erred in not considering the assessee as registered under section 12A and providing the relief/exemption under section 11 to 13 as the assessee is a charitable organization under section 2(15) of the Income tax Act.

The upholding of the disallowance under section 14A of the expenses of Rs.2,50,394/- by Commissioner of Income Tax (Appeals) is unjust and not in accordance with the law in force.

The appellant craves to leave, alter, amend, add, delete and modify the grounds of appeal on or at the time of hearing the appeal."

(B). However, at the time of hearing, no one was present on behalf of the assessee. In these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal and hence the appeal is dismissed in limine. Support is drawn from the order of the Co-ordinate Bench of Delhi Bench of ITAT in the case of Multiplan India (P) Ltd.; 38 ITD 320 (Del) and order of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P).

(C). Before parting, we add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so deemed fit to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.

(D). In the result, the appeal of the assessee is dismissed in limine.

The written order is pronounced in the open court on 13th of April 2017.