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2022 (5) TMI 166

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..... unal wherein the order of CIT(E) cancelling the registration has been set aside/overruled or stayed by higher judicial forum. We therefore find no reason to interfere with the order of CIT(A). Thus the ground of the Revenue is dismissed. - ITA No. 1917/Del/2019 - - - Dated:- 28-4-2022 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER Assessee by : --None-- .....

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..... 2008-09 vide CIT(E), Delhi s order F. No. CIT(E)/12A/withdrawal/2015-16/4974 dated 03.09.2015 and accordingly the exemption u/s 11 12 of the Act was no longer available to the assessee resulting into the income escaping assessment for A.Y. 2009-10. AO thus issued notice u/s 148 of the Act on 21.03.2016 and served on the assessee. Consequently the case of the assessee was taken up for scrutiny an .....

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..... eave to add, to alter or amend any ground of appeal raised at the time of hearing. 5. On the date of hearing, none appeared on behalf of the assessee nor any adjournment application was filed on its behalf though the case file reveals that the notice of hearing was served on the assessee. In such a situation, we proceed to dispose of the appeals ex parte qua the assessee and after hearing th .....

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..... have heard the Learned DR and perused the material available on record. We find that the registration u/s 12A of the Act was withdrawn by CIT(A) vide order dated 03.09.2015 and addendum order dated 04.09.2015. Against the cancellation of aforesaid order by CIT(E), assessee had carried the matter before Hon ble Tribunal. Hon ble Tribunal vide order dated 30.11.2018 had allowed the appeal of the as .....

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