Vikas Education & Religious Association, Haryana V. CIT, Rohtak

ITA 1391/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74043 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 20-01-2014
• Assessment Year: misc
• Appeal Filed On: 08-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S MEENA
• Assessee Lawyers: NAVEEN GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA

Judgement Text

ITA NO. 1391/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1391/DEL/2013 A.Y. : ------ VIKAS EDUCATION & RELIGIOUS ASSOCIATION, VPO NUNA MAJRA, TEH-BAHADURGARH, DISTRICT-JHAJJAR (HARYANA) VS. COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, ROHTAK (HARYANA) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : SH. NAVEEN GUPTA, ADVOCATE DEPARTMENT BY : SH. R.S. MEENA, CIT(DR) ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX, ROHTAK REJECTING T HE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE I.T. ACT. 2. IN THIS CASE THE ASSESSEE SOCIETY MOVED AN APPLI CATION UNDER SECTION 12A(1)(AA) OF THE I.T. ACT IN FORM NO. 10A TO THE LD. COMMISSIONER OF INCOME TAX ON 24.7.2012. LD. C OMMISSIONER OF INCOME TAX NOTED THAT HE HAD ASKED FOR SUBMISSION O F VARIOUS INFORMATION FROM THE ASSESSEE. HOWEVER, A LETTER SENT IN THIS REGARD, CAME BACK WITH POSTAL REMARKS THAT THE SA ID FIRM WAS NOT THERE. THEREAFTER, ANOTHER LETTER WAS SENT. IN R ESPONSE THE ASSESSEE SOUGHT ADJOURNMENT. FINALLY THE CASE WAS F IXED FOR HEARING ON 8.1.2013. LD. COMMISSIONER OF INCOME TAX NOTED THAT ON THE ITA NO. 1391/DEL/2013 2 FINAL DATE OF HEARING, NOBODY ATTENDED, NOR ANY R EPLY WAS RECEIVED. ACCORDINGLY, LD. COMMISSIONER OF INCOME TAX PROCEED ED TO DECIDE TO ISSUE ON MERITS ON THE BASIS OF MATERIAL AVAILAB LE ON RECORD. ULTIMATELY, THE LD. COMMISSIONER OF INCOME TAX REJE CTED THE APPLICATION OF THE ASSESSEE FOR THE REGISTRATION UN DER SECTION 12AA. 3. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPE AL BEFORE US. 4. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE A SSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY OF BEING HEARD. H ENCE, THERE IS VIOLATION OF NATURAL JUSTICE. HE SUBMITTED AN AFF IDAVIT FROM THE CONCERNED CHARTERED ACCOUNTANT THAT HE APPEARED ON 8.1.2013 AT THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX, B UT HE WAS NOT HEARD. IN THIS REGARD, THE CONTENTS OF THE AFFIDAV IT ARE AS UNDER:- THAT ON THE DATE OF HEARING I.E. ON 8.1.2013, I APPEARED IN THE OFFICE OF CIT, ROHTAK ALONG WITH MY POWER OF ATTORNEY AND BOOKS OF ACCOUNTS OF THE APPLICANT AND MET SH. VP SETIA, ITO, WHO WAS DEALING WITH THE MATTER ON BEHALF OF CIT. SH. VP SETIA NEITHER ACCEPTED MY POWER OF ATTORNEY NOR TOOK MY ATTENDANCE ON THE ORDER SHEET OF THE FILE AND TOLD ME THAT LD. CIT HAS ALREADY DECIDED TO REJECT THIS APPLICATION. 5. IN LIGHT OF THE ABOVE, LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT ASSESSEE SHOULD BE GRANTED ONE MORE OPPORTUNIT Y TO CANVAS HIS CASE BEFORE THE LD. COMMISSIONER OF INCOME TAX. LD . DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND SUPPORTED THE ORD ER OF THE LD. CIT. 6. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. IN OUR CONSIDERED OPINION, INTEREST OF JUSTICE WILL BE SERVED, IF THE ITA NO. 1391/DEL/2013 3 MATTER IS REMITTED TO THE FILE OF THE LD. CIT TO CO NSIDER THE CASE AFRESH, AFTER GIVING THE ASSESSEE PROPER OPPORTUNIT Y OF BEING HEARD. WE HOLD AND DIRECT ACCORDINGLY. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24/1/2014. SD/- SD/- [ [[ [A.T. VARKEY A.T. VARKEY A.T. VARKEY A.T. VARKEY] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 24/1/2014 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 1391/DEL/2013 4