Akhil Gujarat Mali/Rami Pragati Mandal, Patan V. The Pr. CIT (OSD)(Exemption), Ahmedabad

ITA 1013/AHD/2015

• Counselvise Citation: 101320514 RSA 2015
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-11-2015
• Assessment Year: misc
• Appeal Filed On: 22-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R I PATEL
• Assessee Lawyers: S N DIVETIA
• Section: 12AA

Judgement Text

I.T.A. NO.: 1013/AHD/2015 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, AHMEDABAD. [CORAM: PRAMOD KUMAR, AM AND KUL BHARAT,JM] I.T.A. NO. 1013/AHD/2015 AKHIL GUJARAT MALI/RAMI PRAGATI MANDAL C/O SHRI MALI GANPATLAL MOHANLAL 2/B RAJVANSHI SOCIETY NR. TELEPHONE EXCHANGE MIRA DARWAJA ROAD, PATAN. ....................APPELLANT PAN AADTA 6799B VS. PR.COMMISSIONER OF INCOME-TAX (OSD) (EXEMPTION) AHMEDABAD. . .RESPONDENT APPEARANCES BY: S. N. DIVETIA.........FOR THE APPELLANT R. I. PATEL.......... F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 9 TH NOVEMBER, 2015 DATE OF PRONOUNCING THE ORDER: 16 TH NOV, 2015 O R D E R PER PRAMOD KUMAR, AM: BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS C HALLENGED CORRECTNESS OF THE EX PARTE ORDER DATED 24 TH FEBRUARY, 2015 DECLINING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT, 1961 (THE ACT, HEREINAFTER). 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE COULD NOT APPEAR BEFORE THE PRINCIPAL CIT DUE TO I.T.A. NO.: 1013/AHD/2015 PAGE 2 OF 2 FACTORS BEYOND HIS CONTROL BUT GIVEN ANOTHER OPPORT UNITY, HE WOULD DO SO AND FURNISH ALL THE NECESSARY DETAILS. HE PRAYED THAT T HE MATTER BE RESTORED TO THE FILE OF THE LD. PRINCIPAL CIT. 3. LD. DEPARTMENTAL REPRESENTATIVE DID NOT SERIOUSL Y OPPOSE THE PRAYER OF THE ASSESSEE BUT SUBMITTED THAT HIS EARLIER TRACK R ECORD DOES NOT INSPIRE ANY CONFIDENCE ABOUT FULFILLING THE PROMISE OF PROPER C OMPLIANCE. HE, HOWEVER, WAS GRACIOUS ENOUGH TO LEAVE THE MATTER TO THE BENC H. 4. HAVING REGARD TO THE RIVAL SUBMISSIONS AND HAVIN G PERUSED THE MATERIAL ON RECORD, WE DEEM IT FIT AND PROPER TO REMIT THE M ATTER TO THE FILE OF THE LD. PRINCIPAL CIT FOR ADJUDICATION DE NOVO AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH THE LAW AND BY WAY OF A SPEAKING ORDER. WE ALSO DIRECT THE ASSESSEE TO SCRU PULOUSLY COMPLY WITH THE NOTICES OF HEARING AND REQUISITIONS OF THE LD. PRIN CIPAL CIT. WITH THESE DIRECTIONS, THE MATTER STANDS RESTORED TO THE FILE OF PRINCIPAL CIT. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED TODAY ON 16 TH DAY OF NOVEMBER, 2015. SD/- SD/- (KUL BHARAT) PRAMOD K UMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE 16 TH DAY OF NOVEMBER, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD