Indian Red Cross Society Hanamkonda , Warangal V. Income Tax Officer, Exemptions, Ward-1(4), Hyderabad

ITA 1124/Hyd/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9814 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 18-12-2019
• Assessment Year: 2016-2017
• Appeal Filed On: 10-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ESTHHER N. HANGHAL
• Section: 12A; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1124 /HYD/20 19 ASSESSMENT YEAR: 20 16 - 17 INDIAN RED CROSS SOCIETY HANAMKONDA, HANAMKONDA, WARANGAL - 01. PAN: AABTI 2634 P VS. INCOME TAX OFFICER (EXEMPTION), WARD - 1(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.V. CHALAMAIAH REVENUE BY: SMT. ESTHHER N. HANGHAL, DR DATE OF HEARING: 18/12/2019 DATE OF PRONOUNCEMENT: 23 /12/2019 ORDER 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 9, PASSED IN ITA NO. 10297/CIT(A) - 9, HYD/2018 - 19, DATED 07/05/2019 PASSED U/S. 143 (3) R.W.S 250(6) OF THE ACT FOR THE A.Y.2016 - 17. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. THE LD.CIT (A) IS NOT JUSTIFIED IN DISMISSING APPEAL FOR WANT OF REGISTRATION U/S. 12A OF THE ACT ESPECIALLY WHEN AN APPLICATION U/S. 12A OF THE ACT HAS BEEN PENDING BEFORE THE APPROPRIATE AUTHORITY FOR GRANT OF REGISTRATION AT THE TIM E OF PASSING THE IMPUGNED APPEAL ORDER FOR ASSESSMENT YEAR 2016 - 17. 2 2. THE LD, CIT (A) OUGHT TO HAVE CONSIDER THAT THERE IS NO CHANGE IN OBJECTS OF THE SOCIETY FOR THE AY 2016 - 17 AND AS ON THE DATE OF APPLICATION FILED FOR REGISTRATION U/S. 12A OF IT ACT. 3. THE LD CIT (A) IS NOT JUSTIFIED IN CONSIDERING THE WHOLE OF THE DONATIONS RECEIVED DURING THE RELEVANT ACCOUNTING YEAR AS INCOME OF THE APPELLANT SOCIETY ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. ANY OTHER GROUND OR GROUNDS THAT MAY BE URGED AT TH E TIME OF HEARING. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT (A) HAS PASSED EX - PARTE ORDER WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT (A) IN ORDER TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PURSUE THE APPEAL . LD. DR, ON THE OTHER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LD. AR AND ARGUED THAT SUFFICIENT OPPORTUNITIES HAD BEEN PROVIDED TO THE ASSESSEE HOWE VER, ON THE GIVEN DATES OF HEARING, NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE LD. CIT (A). IT WAS FURTHER SUBMITTED THAT THE LD. CIT (A) HAD NO OTHER OPTION BUT TO PASS EX - PARTE ORDER ON MERITS BASED ON THE MATERIALS AVAILABLE ON REC ORD. HENCE, IT WAS PLEADED THAT THE ORDER PASSED BY THE LD. CIT(A) DOES NOT CALL FOR ANY INTERFERENCE AND APPEAL OF THE ASSESSEE MAY BE DISMISSED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON EXAMINING THE FACT S OF THE CASE, WE FIND MERIT IN THE SUBMISSIONS OF THE LD. DR. THE LD. CIT (A) HAD POSTED THE CASE ON 3 SEVERAL OCCASIONS . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) ON THE ABOVEMENTIONED DATES OF HEARING. THEREFORE, THE LD. CIT (A ) WAS LEFT WITH NO OTHER OPTION EXCEPT TO ADJUDICATE THE APPEAL EX - PARTE. IN THIS SITUATION, WE DO NOT FIND MUCH STRENGTH IN THE ARGUMENTS ADVANCED BY THE LD. AR. HOWEVER, CONSIDERING THE PRAYER OF THE LD. AR, AND IN THE INTEREST OF JUSTICE, WE HEREBY REM IT THE MATTER BACK TO THE FILE OF LD. CIT (A) IN ORDER TO CONSIDER THE APPEAL AFRESH BY PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AT THE SAME BREATH, WE ALSO HEREBY CAUTION THE ASSESSEE TO PROMPTLY CO - OPERATE BEFORE THE LD. CIT (A) IN THE PROCEEDINGS FAILING WHICH THE LD. CIT (A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERITS BASED ON THE MATERIALS ON THE RECORD. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER, 2019. SD/ - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 23 RD DECEMBER , 2019 OKK 4 COPY TO: - 1) INDIAN RED CROSS SOCIETY HANAMKONDA, 2 - 7 - 939, OPP. COLLECTORATE, SUBEDARI, HANAMKONDA, WARANGAL - 506001. 2) INCOME TAX OFFICER (EXEMPTION), WARD - 1(4), HYDERABAD. 3) THE CIT(A) - 9 , HYDERABAD 4) THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE