IMC of ITI Dharampur, Valsad V. The CIT, Valsad

ITA 1200/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62900 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Assessee Lawyers: K N BHATT
• Keywords: Principle of natural justice; Reasonable cause
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT ME MBER I.T.A. NO.1200/AHD/2012 M/S IMC OF ITI, DHARAMPUR, DASHERAPATI, MALANPADA, DHARAMPUR, VALSAD PAN-AAAAI3017N APPELLANT VS. THE C.I.T., VALSAD RESPONDENT DEPARTMENT BY : SHRI Y.C. SURTI, SR. D.R. ASSESSEE BY : SHRI K.N. BHATT, A.R. DATE OF HEARING : 01.08.2012 DATE OF PRONOUNCEMENT 01.08.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT, VALSAD DATED 30.06.2011 REJECTING APPLICATION FOR REGISTRATION U /S 12A OF THE I.T. ACT. 2. THIS APPEAL HAS BEEN FILED LATE BY THE ASSESSEE . CONDONATION APPLICATION IS ON RECORD. AFTER HEARING BOTH THE P ARTIES, DELAY IN FILING THE APPEAL BEFORE US IS CONDONED AND THE APPEAL WAS ADMITTED F OR HEARING. 3. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NATURAL JUSTICE, THE APPELLANT PRAYS THAT THE DELAY IN FILING OF THIS APPEAL BE CONDONED. I.T.A. NO.1200/AHD/2012 2 IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY LD. CIT REJECTING THE APPLICATION OF THE APPELLANT FOR REGISTRATION U/S 12A OF THE ACT BE QUASHED AND THE LD. CIT BE DIRECTED TO GRANT THE REGISTRATION U/S 12A TO THE APPELLANT AS APPLIED BY HIM. 4. LD. COUNSEL OF THE ASSESSEE, AT THE OUTSET, SUB MITTED THAT APPLICATION FOR REGISTRATION U/S 12A OF THE ACT WAS FILED LATE BY THE ASSESSEE TRUST BEFORE THE COMMISSIONER OF INCOME TAX. THE ASSESSEE WAS ASKED TO EXPLAIN THE DELAY BY THE COMMISSIONERS OFFICE. THE ASSESSEE, IN REPLY, EXP LAINED THE REASONS FOR THE DELAY IN FILING OF THE APPLICATION BUT LD. CIT SUMMARILY REJECTED THE APPLICATION WITHOUT GIVING ANY REASONS AND WITHOUT AFFORDING THE ASSESS EE AN OPPORTUNITY TO EXPLAIN THE REASONS FOR DELAY IN FILING THE REGISTRATION AP PLICATION. THE ASSESSEE, THEREFORE, PRAYED THAT IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY LD. CIT MAY BE DIRECTED TO RECONSIDER THE CONDONATION PETITION OF THE ASSES SEE AND IF HE IS SATISFIED WITH THE REASONS FOR LATE FILING OF REGISTRATION APPLICA TION, HE MAY DECIDE THE REGISTRATION APPLICATION OF THE ASSESSEE ON MERIT. LD. D.R DID NOT HAVE ANY OBJECTION FOR THIS PRAYER OF THE ASSESSEE. THEREFORE, THE MATTER IS R ESTORED BACK TO THE FILE OF LD. CIT TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO EXPLAIN T HE REASONS IN LATE FILING THE REGISTRATION APPLICATION BEFORE HIM AND THEN PROCEE D TO DECIDE THE APPLICATION OF THE ASSESSEE ON MERIT, IF HE IS SATISFIED THAT THER E WAS REASONABLE CAUSE IN LATE FILING OF THE APPLICATION BEFORE HIM BY THE ASSESSE E. WE HOLD ACCORDINGLY. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 03.08.2012 SD/- SD/- (ANIL CHATURVEDI) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER I.T.A. NO.1200/AHD/2012 3 TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD