Federation of Indian Coir Exporters Association, Alappuzha V. CIT, Kottayam

ITA 100/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64933 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-02-2011
• Court: TRIBUNAL
• Assessee Lawyers: N UNNIKRISHNAN
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 100 /COCH/2011 FEDERATION OF INDIAN COIR EXPORTERS ASSOCIATION, PALM FIBRE, OPP. AIR, PATHIRAPALLY P.O., ALLEPPEY-688521. [PAN: AABCF 3802B] VS. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI N. UNNIKRISHNAN, FCA REVENUE BY SHRI PRATAP NARAYAN SHARMA, JR. DR DATE OF HEARING 03/09/2012 DATE OF PRONOUNCEMENT 16/11/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 19-11-2010 PASSED BY THE LD. CIT, KOTTAYAM REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S. 12AA OF THE ACT. 2. THE FACTS RELATING TO THE SAID ISSUE ARE STATED IN BRIEF. THE ASSESSEE IS A COMPANY REGISTERED U/S. 25 OF THE COMPANIES ACT AND THE SAME WAS INCORPORATED WITH THE OBJECT OF PROMOTING COIR INDUSTRY. IT FILED A N APPLICATION ON 04-06-2010 BEFORE THE LD. CIT, KOTTAYAM IN THE PRESCRIBED FORM SEEKING RE GISTRATION U/S 12AA OF THE ACT. HOWEVER, THE LD. CIT REJECTED THE APPLICATION OF TH E ASSESSEE WITH THE FOLLOWING OBSERVATIONS:- (3) ON GOING THROUGH THE ABOVE SUBMISSIONS, I FIN D THAT THE FEDERATION IS NOT REPRESENTATIVE OF A SECTION OF PUBLIC, LEAVE ALONE GENERAL PUBLIC. THE FEDERATION HAS ONLY 85 MEMBERS INCLUDING 5 ASSOCIATIONS. THE DECISIONS QUOTED BY THE LEARNED REPRESENTATIVE ARE FOUNDED ON DIFFERENT FA CTS AND INAPPLICABLE IN THE ISSUE BEFORE ME. THE OBJECTS OF THE COMPANY ARE PERSONS (I.E. MEMBERS) I.T.A. NO.100/COCH/2011 2 SPECIFIC AND NOT ACTIVITIES SPECIFIC. FOR THES E REASONS, I AM NOT PERSUADED TO GRANT THE REGISTRATION SOUGHT FOR BY THE APPLICANT . HENCE, THE REGISTRATION SOUGHT FOR IS REJECTED. AGGRIEVED, BY THE ORDER OF THE LD. CIT, THE ASSESS EE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE REC ORD. AS NOTICED, THE LD. CIT HAS PASSED A CRYPTIC ORDER WITHOUT ASSIGNING ANY REASON IN SUPPORT OF THE CONCLUSION DRAWN BY HIM. THE HONBLE SUPREME COURT, IN THE CASE OF TOYOTA MOTOR CORPORATION VS. CIT (2008) 306 ITR 52, HAS UPHELD THE VIEW OF THE HONB LE DELHI HIGH COURT THAT A CRYPTIC ORDER PASSED BY THE ASSESSING OFFICER CANNOT BE SUS TAINED. THE RATIO OF SAID DECISION SHOULD, IN OUR VIEW, EQUALLY APPLY TO THE ORDERS PA SSED BY ADMINISTRATIVE COMMISSIONERS ALSO. THE INSTANT ORDER PASSED BY THE LD. CIT, BEI NG A JUDICIAL ORDER, SHOULD SPEAK BY ITSELF. IT IS ALSO VERY DIFFICULT FOR ANY APPELLA TE FORUM TO ADJUDICATE THE ISSUES ON WHICH A CRYPTIC ORDER WAS PASSED WITHOUT GIVING ANY REASO N TO REBUT THE CONTENTIONS OF THE ASSESSEE. 5. ACCORDINGLY, WE ARE OF THE VIEW THAT THE MATT ER REQUIRES RE-EXAMINATION AT THE END OF LD CIT. ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT AND RESTORE THE SAME TO HIS FILE WITH THE DIRECTION TO EXAMINE THE APPLICATION FILED BY THE ASSESSEE AFRESH BY DULY CONSIDERING THE SUBMISSIONS MADE BY IT AND PASS A SPEAKING ORDER STATING DUE REASONS FOR THE CONCLUSION THAT MAY BE ARRIVED AT BY HIM. THE ASSESSEE SHOULD BE GIVEN NECESSARY OPPORTUNITY OF BEING HEAR D. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 16-11-2012. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 16TH NOVEMBER, 2012 GJ I.T.A. NO.100/COCH/2011 3 COPY TO: 1. FEDERATION OF INDIAN COIR EXPORTERS ASSOCIATION, PALM FIBRE, OPP. AIR, PATHIRAPALLY P.O., ALLEPPEY-688521. 2.THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN