The Dy. Commissioner of Income Tax, C-1 (E), Chandigarh V. M/s Jalandhar Improvement Trust, Jalandhar

ITA 1271/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6585 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-04-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA
• Section: 2; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH , ! ' # $ %! , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.1271/CHD/2018 / ASSESSMENT YEAR : 2015-16 THE D.C.I.T., CIRCLE-1, (EXEMPTIONS), CHANDIGARH. M/S JALANDHAR IMPROVEMENT TRUST, MODEL TOWN ROAD, JALANDHAR. ./PAN NO: AAATJ4768N /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : DR. ASHISH GUPTA, CIT DR ' # $ /DATE OF HEARING : 30.04.2019 %&'( $ /DATE OF PRONOUNCEMENT : 30.04.2019 /ORDER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN PREFERRED BY THE DEPART MENT AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS)-2, JALANDHAR [(IN SHORT CIT(A)] DATED 10. 7.2018, AGITATING THE ACTION OF THE CIT(A) IN ALLOWING THE APPEAL OF THE ASSESSEE AND HOLDING THAT THE ASSESSEE IS ENTITLED TO CLAIM EXEMPTION U/S 11 OF THE INCOME TAX ACT, 1961 (IN SH ORT ACT). 2 2. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE DESPITE NOTICE. 3. WE HAVE HEARD THE LD. DR AND HAVE ALSO GONE THRO UGH THE RECORDS. IN OUR VIEW, THE PRESENT APPEAL IS NOT MAI NTAINABLE AT ALL. IN FACT, THERE WAS NO APPEAL MAINTAINABLE BEF ORE THE CIT(A) ALSO. A PERUSAL OF THE ASSESSMENT ORDER REVEALS TH AT IN FACT, THE A.O. RELYING ON THE DECISION OF THE HON'BLE PUN JAB & HARYANA HIGH COURT HAS HIMSELF DID NOT MAKE ANY ADD ITION TO THE INCOME OF THE ASSESSEE AND HAD ACCEPTED THE RET URNED INCOME. ONCE THE A.O. HAD ACCEPTED THE RETURNED INC OME AND DID NOT MAKE ANY ADDITION, THERE WAS NO GRIEVANCE L EFT WITH THE ASSESSEE TO FILE AN APPEAL. HOWEVER, ON PERUSAL OF THE GROUNDS OF APPEAL TAKEN BEFORE THE CIT(A), IT REVEALS THAT THE ASSESSEE MIS-UNDERSTOOD/MIS-INTERPRETED THE ORDER OF THE A.O . AND ASSUMED THAT THE CLAIM OF THE ASSESSEE FOR EXEMPTIO N FROM TAXATION U/S 11 OF THE ACT, PERHAPS, HAS BEEN REJEC TED BY THE A.O. THE ASSESSEE, THEREFORE, PLEADED BEFORE THE C IT(A) THAT THE A.O. HAD WRONGLY REJECTED ITS CLAIM OF EXEMPTIO N U/S 11 OF THE ACT. THE LD.CIT(A) WITHOUT GOING THROUGH THE AS SESSMENT ORDER GAVE HIS OWN FINDINGS AND ALLOWED THE APPEAL OF THE ASSESSEE HOLDING THAT THE ASSESSEE TRUST WAS ENTITL ED TO CLAIM 3 OF EXEMPTION U/S 11 OF THE ACT. EVEN THE DEPARTMENT WITHOUT CONSIDERING THAT IN FACT THE A.O. HAD NOT MADE ANY ADDITION INTO THE INCOME OF THE ASSESSEE, PREFERRED THE PRES ENT APPEAL IN A MECHANICAL MANNER. SINCE THE A.O. HIMSELF HAD ACC EPTED THE RETURNED INCOME, NEITHER ANY CAUSE OF ACTION LIED W ITH THE ASSESSEE TO FILE BEFORE THE CIT(A), NOR THE APPEAL OF THE DEPARTMENT BEFORE US IS MAINTAINABLE. IN VIEW OF TH IS, THE PRESENT APPEAL PREFERRED BY THE REVENUE IS HEREBY D ISMISSED. 4. IN THE RESULT, THE APPEAL OF THE DEPARTMENT IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- ' # $ %! (ANNAPURNA GUPTA) (SANJAY GARG) ' / ACCOUNTANT MEMBER / JUDICIAL MEMBER )' /DATED: 30 TH APRIL, 2019 * ! * &) *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $ 0 , 123/4 / DR, ITAT, CHANDIGARH 6. /3 5# / GUARD FILE &) ' / BY ORDER, ! / ASSISTANT REGISTRAR