The Trustee Textile Industries Association, Ankleshwar V. The CIT-III., Baroda

ITA 1287/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1730 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-04-2016
• Assessment Year: misc
• Appeal Filed On: 06-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH
• Section: 12AA

Judgement Text

ITA NO .12 87 / AHD/ 20 1 3 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHRI S.S. GODARA , JUDICIAL MEMBER ITA NO. 1 2 87 / AHD /201 3 THE TRUSTEE , VS. COMMISSIONER OF INCOME TAX - III TEXTILE INDUSTRIES ASS OCIATION, BARODA. PLOT NO.312/1, G.I.D.C. ESTATE, ANKL E SHWAR 393 002. [PAN A A DAT 0557 F ] (APPELLANT ) (RESPONDENT) A PPELLANT BY : NONE RE SPONDENT BY : S HRI JAGDISH , CIT (D.R.) DATE OF HEARING : 0 5 .04 . 20 16 DATE OF PRONOUNCEMENT : 02 .05. 2016 O R D E R PER S.S. GODARA , J.M. BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 05/06.03.2013 PASSED BY THE C IT - III, BARODA REJECTING REGISTRATION UNDER SECTION 12AA OF THE IN COME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE S SOLE SUBSTANTIVE GROUND RAISED IN THIS APPEAL CHALLENGES THE LOWER APPELLATE ORDER REJECTING ITS REGISTRATION APPLICATION UNDER SECTION 12AA OF THE ACT. 3 . CASE CALLED TWICE. NONE APPEARS AT ASSE SSEE S BEHEST DESPITE SERVICE OF NOTICE. RPAD ALREADY FORMS PART OF THE CASE RECORDS. IT IS EVIDENT TO US THAT THE ASSESSEE FILED THE IMPUGNED REGISTRATION BEFORE THE CIT ON 11.09.20 12 . THE CIT SOUGHT TO VERIFY ASSESSEE S ACTIVITY AND OBJECTS. HE HAD I SSUED HIS OFFICE LETTER ON 13.12.2012. THE SAME STOOD RETURNED. THE CIT THEREAFTER SEEMS TO HAVE ISSUED FURTHER CORRESPONDENCE. POSTAL AUTHORITIES RETURN ED THE SAME UN - SERVED WITH REMARKS NOT KNOWN . THIS MADE THE CIT TO REJECT ASSESSEE S REGISTRATION APPLICATION IN QUESTION. ITA NO .12 87 / AHD/ 20 1 3 PAGE 2 OF 2 4 . WE HAVE HEARD THE REVENUE. ASSESSEE IS PROCEEDED EX - PARTE IN VIEW OF THE FACT THAT IT ALREADY STANDS SERVED RPAD NOTICE. IT IS EVIDENT TO US THAT THERE IS SOME INFIRMITY IN ASSESSEE S ADDRESS FORMING PART OF THE CIT S ORDER AND THAT GIVEN IN IT S GROUNDS OF APPEAL AS IT IS STATED TO BE IN CA S E OF M/S. COSMOS TEXTILES PVT. LTD. WE DEEM IT APPROPRIATE TO OBSERVE THAT THIS VARIANCE IN ADDRESS COULD FORM THE REASON OF ASSESSEE S NON - SERVICE IN THE LOWER APPELLATE PROCEEDINGS BEF ORE THE CIT. THE FACT ALSO REMAINS THAT THERE IS NO ADJUDICATION ON MERITS IN VIEW OF ASSESSEE S OBJECTS/ACTIVITIES FOR THE PURPOSE OF GRANTING SECTION 12AA REGISTRATION. WE HOLD IN THESE FACTS THAT THIS ISSUE REQUIRES RE - ADJUDICATION BY THE CIT AS PER L AW AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. HE SHALL ENSURE THAT THE ASSESSEE IS SERVED THROUGH THE DEPARTMENT FUNCTIONARIES BEFORE ANY FINAL ORDER IS PASSED. 5 . THIS ASSESSEE S APPAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUN CED IN THE OPEN COURT TODAY ON TH E 2 ND DAY OF MAY , 201 6 . SD/ - SD/ - PRAMOD KUMAR S .S. GODARA (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 2 ND DAY OF MAY , 2016 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD