Shree Balaji Samajik Vikas Samiti, Meerut V. CIT, Meerut

ITA 109/DEL/2011

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0101 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 16-03-2011
• Assessment Year: misc
• Appeal Filed On: 10-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRUJANI MOHANTY
• Assessee Lawyers: V K GOEL
• Keywords: Principle of natural justice; Set aside
• Section: 12; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH G BENCH G BENCH G BENCH G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI K.G.BANSAL K.G.BANSAL K.G.BANSAL K.G.BANSAL, AM , AM , AM , AM ITA NO. ITA NO. ITA NO. ITA NO.109/DEL/2011 109/DEL/2011 109/DEL/2011 109/DEL/2011 SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SAMITI, SAMITI, SAMITI, SAMITI, VILLAGE DUGAR, VILLAGE DUGAR, VILLAGE DUGAR, VILLAGE DUGAR, POST POST POST POST- -- -PUNTH, PUNTH, PUNTH, PUNTH, DISTRICT MEERUT. DISTRICT MEERUT. DISTRICT MEERUT. DISTRICT MEERUT. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. VS. VS. VS. VS. COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER OF INCOME TAX, OF INCOME TAX, OF INCOME TAX, OF INCOME TAX, MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V.K.GOEL, ADVOCATE. RESPONDENT BY : MS.SRUJANI MOHANTY, DR. ORDER ORDER ORDER ORDER PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI, J , J, J , JM : M : M : M : THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 10.11.2010 PASSED BY COMMISSIONER OF INCOME TAX, MEERUT U/S 12 A OF THE INCOME- TAX ACT, 1961. 2. THE REVISED GROUNDS OF APPEAL RAISED BY THE ASSE SSEE ARE AS UNDER:- 1. THAT LD.CIT, MEERUT HAS NOT PROVIDED PROPER AND REASONABLE OPPORTUNITY BEING HEARD, WHICH IS AGAINS T THE PRINCIPLE OF NATURAL JUSTICE. 2. THAT LD.CIT HAS NOT DECIDED THE ASSESSEES APPLICATION U/S 12A ON MERITS HENCE REJECTION OF 12 A IS LIABLE TO BE SET ASIDE TO THE FILE OF CIT. 3. THAT THE ASSESSEE HAS RIGHT TO ADD/DELETE OR MOD IFY ANY GROUNDS OF APPEAL DURING THE APPEAL PROCEEDINGS . 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL ON RECORD. ITA-109/DEL/2011 2 4. IN THIS CASE, THE ASSESSEE FILED APPLICATION FOR REGISTRATION U/S 12A ON 17.5.2010. THE LEARNED CIT ISSUED NOTICE OF HEARING ON 4.10.2010 FIXING THE DATE OF HEARING ON 13.10.2010. NOBODY FOR THE ASSESSEE APPEARED ON THAT DATE. CIT THEN ISSUED AN OTHER NOTICE DATED 22.10.2010 FIXING THE DATE OF HEARING ON 10.11.2010 . ON 10.11.2010, ONE SHRI T.L.MAHAJAN, CA APPEARED BEFORE THE CIT AN D REQUESTED TO GRANT HIM ADJOURNMENT OF HEARING AND TO FIX THE CAS E AFTER 20.11.2010. AS ASSESSEE DID NOT RESPOND TO THE FIRST NOTICE, CI T DID NOT GRANT ANY ADJOURNMENT AND REJECTED THE ASSESSEES PRAYER. TH E CIT THEN REJECTED THE ASSESSEES APPLICATION U/S 12A FOR WAN T OF PROSECUTION. 5. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE FACTS OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINION THAT CIT SHOULD HAVE GRANTED ONE MORE ADJOURNMENT TO THE ASSESSEE AS REQ UESTED INASMUCH AS HEARING WAS ONLY FIXED ONCE BEFORE 10.11.2010. WE, THEREFORE, SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER BACK TO HIS FILE FOR HIS FRESH ADJUDICATION AFTER PROVIDING OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO COOPERATE WITH THE COMMISSIONER BY APPEARING BEFORE HIM AND FILING NECESSARY DETAIL S AS REQUIRED. WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2011. SD/- SD/- (K.G.BAN (K.G.BAN (K.G.BAN (K.G.BANSAL SAL SAL SAL) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 18.03.2011. VK. ITA-109/DEL/2011 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR