Rotary Of Nagpur South Community Welfare Association, Nagpur V. The Commissioner of Income Tax, Nagpur

ITA 14/NAG/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1951 (ITAT-NAGPUR)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-01-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K DAHARIA
• Assessee Lawyers: ASHUTOSH JOSI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR E-BENCH, NAGPUR (THROUGH VIDEO CONFERENCE AT MUMBAI) . . , . / , . . BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER /AND SHRI RAJENDRA, ACCOUNTANT MEMBER . / ITA NO.14/NAG/2012 ROTARY OF NAGPUR SOUTH COMMUNITY WELFARE ASSOCIATION, MR. MANIK KASWA, SECRETARY, 8, STYAM APARTMENTS, 10 TH FLOOR, WARDHA ROAD, NAGPUR 440 012. PAN: AABTR 7708 R VS. COMMISSIONER OF INCOME TAX, ROOM NO. 208, AYKAR BHAWAN, CIVIL LINES, NAGPUR-440 001. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI ASHUTOSH JOSI / RESPONDENT BY : SHRI A.K. DAHARIA, DCIT ! '#$ / DATE OF HEARING : 23-01-2013 %&' '#$ / DATE OF PRONOUNCEMENT : 23-01-2013 () / O R D E R PER RAJENDRA, AM THE SOLE GROUND OF APPEAL FILED BY THE ASSESSEE REA DS AS UNDER: THE ASSESSING OFFICER DID NOT GIVE SUFFICIENT OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. 2. ROTARY OF NAGPUR SOUTH COMMUNITY WELFARE ASSOCIATIO N, A TRUST, FILED AN APPLICATION FOR REGISTRATION U/S. 12AA(2) OF THE IN COME TAX ACT, 1961 WITH VARIOUS DOCUMENTS BEFORE THE CIT-I, NAGPUR ON 23-05-2011. VIDE OFFICE LETTER DT. 13-10- 2011, CIT INFORMED THE ASSESSEE OF HEARING ON 21-10 -2011. AS PER THE CIT ON THAT DATE, NONE ATTENDED ON BEHALF OF THE ASSESSEE NOR A NY WRITTEN COMMUNICATION WAS RECEIVED BY HIM. HE WAS OF THE OPINION THAT THE TR UST WAS NOT INTERESTED IN PURSUING MATTER OF REGISTRATION. IN VIEW OF THE ABOVE, HE H ELD THAT TRUST HAD NOT FULFILLED ALL THE ITA NO.14/NAG/2012 ROTARY OF NAGPUR SOUTH COMMUNITY WELFARE ASSN 2 CONDITIONS FOR GRANT OF REGISTRATION U/S. 12A. THE REFORE, APPLICATION FILED BY THE TRUST FOR REGISTRATION WAS REJECTED U/S. 12AA(1)(B)(II) O F THE ACT. 3. BEFORE US, AUTHORISED REPRESENTATIVE (AR) SUBMIT TED THAT COUNSEL OF THE ASSESSEE WAS OUT OF THE STATION, THAT THE SAID NOTICE OF HEA RING CAME TO HIS KNOWLEDGE AFTER THE DATE OF HEARING, THAT ORDER REJECTING THE APPLICATI ON FOR NON-APPEARANCE WAS NOT PROPER, THAT MATTER SHOULD BE RESTORED BACK. DEPA RTMENTAL REPRESENTATIVE (DR) RELIED UPON THE ORDER OF THE CIT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED TH E MATERIAL PUT BEFORE US. IT IS A FACT THAT NO-BODY APPEARED FOR THE CIT ON 21-1 0-2011, BUT NON-APPEARANCE OF ASSESSEE/AR OF THE ASSESSEE CANNOT BE THE SOLE REAS ON FOR REJECTING THE APPLICATION FILED FOR INVOKING THE PROVISIONS OF SECTION 12AA(1 )(B)(II). CIT HAS NOT MENTIONED THE FACT AS WHETHER THE HEARING NOTICE WAS SERVED U PON THE ASSESSEE BEFORE THE DUE DATE OR NOT. 5. FINALLY, THE ORDER OF REJECTING THE APPLICATION FOR REGISTRATION HAS NOT BEEN DECIDED ON MERITS. THEREFORE, IN THE INTEREST OF J USTICE, WE WANT TO REMIT BACK THE MATTER TO THE FILE OF THE CIT-1, NAGPUR FOR PASSING A SPEAKING ORDER. ASSESSEE IS DIRECTED TO CONTACT THE OFFICE OF CIT-1, NAGPUR FOR NEXT DATE OF HEARING. AS A RESULT, APPEAL FILED BY THE ASSESSEE STANDS PA RTLY ALLOWED. + ,- . +' / (01 ! ) . ,23 ' 45. ORDER PRONOUNCED BY E-BENCH AT MUMBAI ON THIS 23 RD DAY OF JANUARY, 2013 ,7! 0-' ! - 789 / 23 # 2013 & () %&:'' ; . SD/- SD/- ( . . / R.K. GUPTA ) ( / RAJENDRA ) (- / JUDICIAL MEMBER $ (- / ACCOUNTANT MEMBER ,7! MUMBAI, ;( DATE: 23 RD JANUARY, 2013 TNMM COPY TO: 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR, ITAT, NAGPUR 6. GUARD FILE :' ' //TRUE COPY// BY ORDER, ASST. REGISTRAR, ITAT