Shree Mani Mandir Sewa Nyas Samiti, Faizabad V. Commissioner of Income Tax, Faizabad

ITA 136/LKW/2012

• Counselvise Citation: 13623714 RSA 2012
• Duration Of Justice: 2 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-07-2014
• Assessment Year: misc
• Appeal Filed On: 19-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.136/LKW/2012 ASSESSMENT YEAR:N.A. SHRI MANI MANDIR SEWA NYAS SAMITI RAMGHAT, AYODHYA, FAIZABAD. PAN:AAATM9513A VS. C.I.T., FAIZABAD. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI P. K. KAPOOR, C.A. RESPONDENT BY SHRI RAJIV JAIN, CIT, D.R. DATE OF HEARING 23/07/2014 DATE OF PRONOUNCEMENT 2 8 /07/2014 O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT, FAIZABAD DATED 31/01/2012 U/S 80G(5) OF THE ACT. 2. THE ASSESSEE HAS RAISED AS MANY AS 13 GROUNDS OF APPEAL BUT THE ONLY GRIEVANCE OF THE ASSESSEE IS REGARDING REJECTION OF THE ASSESSEES APPLICATION FOR GRANT OF APPROVAL U/S 80G(5) OF THE ACT. 3. LEARNED A.R. OF THE ASSESSEE RAISED VARIOUS ARGUMENTS AND CONTENTIONS BUT WE FIND THAT IT IS NOTED BY CIT IN HIS ORDER THAT IN COMPLIANCE TO THE DIRECTIONS OF THE TR IBUNAL, THE CASE WAS FIXED FOR HEARING ON 13/12/2011 ON WHICH DATE , NONE APPEARED DESPITE NOTICE AND ONLY A LETTER SEEKING ADJOURNMENT WAS SENT. HE FURTHER NOTED THAT THE ADJOURNMENT WAS ALLOWED AND THE CASE WAS FIXED FOR 10/01/2012 BUT ON THIS DATE ALSO , NONE APPEARED DESPITE NOTICE. LEARNED CIT AGAIN REFIXED THE CASE ON 25/01/2012 BUT AGAIN NONE APPEARED BEFORE HIM. THEREAFTER, IT IS NOTED BY CIT IN PARA 10 OF HIS ORDER THAT THE ASSESSEE HAS CHOSEN NOT TO APPEAR AND THEREFORE, ON 2 THE FINDING OF FACTS R EGARDING ITS CHARITABLE ACTIVITIES OR LACK THEREOF ARRIVED AT IN THE EARLIER PROCEEDINGS THAT WERE BASED UPON APPRAISAL OF THE EVIDENCE FILED AND ARGUMENTS ADDRESSED STAND UNCONTROVERTED AND THIS IS FATAL TO THE CLAIM OF THE ASSESSEE. ON THIS BASIS, THE C IT REJECTED THE APPLICATION OF THE ASSESSEE FOR APPROVAL U/S 80G(5) OF THE ACT. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE CIT INSPITE OF THREE NOTICES, WE FEEL THAT LEARNED CIT HAD NO OPTION BUT TO DECIDE THE APPEAL IN LINE WITH HIS EARLIER DEC ISION BECAUSE THE ASSESSEE DID NOT APPEAR TO POINT OUT ANY DEFECT THEREIN AND IF A DIFFERENT DECISION WAS POSSIBLE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD ALONE, THEN THE SAME COULD HAVE BEEN DECIDED BY THE TRIBUNAL ITSELF INSTEAD OF SENDING BACK THE MATTER TO CIT. B UT IN THE INTEREST OF JUSTICE, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE TO PLACE ITS CASE BEFORE CIT AND THEREFORE, WE SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER GRANTING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE WOULD LIKE TO MAKE IT CLEAR THAT THE ASSESSEE SHOULD COOPERATE WITH CIT AND THE ASSESSEE SHOULD APPEAR BEFORE HIM WITHOUT SEEKING ANY ADJOURNMENT EXCEPT UNDER COMPELLING REASONS TO SUBMIT BEFORE THE CIT EVIDENCES IN SUPPORT OF THE ASSESSEES CLAIM. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 8 /07/2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR