Medico Pastral Society, Chittoor V. The Commissioner of Income Tax, Tirupathi

ITA 1431/HYD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1416 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-09-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: S RAMA RAO
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SMT. ASHA VIJAYARAGHAVAN, J.M. AND SHRI B.R.BASKARAN, A.M. ITA NO.1431/HYD/2012 MEDICO PASTRAL SOCIETY, KOTHAPALLI MITTA VILLAGE & PO, S.R.PURAM MANDAL, CHITTOOR DIST. AP ( PAN - AAAAM 6927 B ) V/S. ASSTT. COMMISSIONER OF INCOME - TAX, CIRCLE 1(1), TIRUPATI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : MS. AMISHA S. GUPT DATE OF HEARING 4.1.2013 DATE OF PRONOUNCEMENT 4.1.2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31 ST JANUARY, 2012 PASSED BY LEARNED CIT, TIRUPATI REJEC TING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF THE A CT. 2. THE APPEAL IS BARRED BY LIMITATION BY 168 DAYS. THE ASSESSEE HAS MOVED A PETITION BEFORE THE BENCH WITH A REQUEST TO CONDONE THE DELAY IN FILING THE APPEAL. IN THE PETITION, IT IS STATED THAT THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION UNDER S.12A OF THE ACT WAS REJ ECTED BY THE COMMISSIONER. THE ASSESSEE WAS ADVISED BY HIS CHARTERED ACCOUNTAN T TO FILE ANOTHER APPLICATION BEFORE THE LEARNED CIT WITHOUT PURSUING THE MATTER OF REJECTION OF APPLICATION ITA NO.1431/HYD/2012 MEDICO PASTRAL SOCIETY, KOTHAPALLI MITTA, CHITTOOR DSIT.AP 2 BEFORE THE TRIBUNAL. ACCORDINGLY, THE ASSESSEE FILE D ANOTHER APPLICATION BEFORE THE LEARNED COMMISSIONER OF INCOME-TAX ON 13.2.2012 AN D THE SAME WAS LODGED BY THE COMMISSIONER ON 30.8.2012. THE COMMUNICATION IN THAT REGARD WAS RECEIVED BY THE ASSESSEE ON 9.9.2012. THEREAFTER THE ASSESSE E CONSULTED ANOTHER ADVOCATE WHO ADVISED THE ASSESSEE TO FILE APPEAL AGAINST THE ORIGINAL ORDER BEFORE THE TRIBUNAL. ACCORDINGLY, THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, IT IS STATED THAT THE ASSESSEE WAS PUR SUING THE MATTER IN OTHER FORUMS AND HENCE THE DELAY IN FILING THE APPEAL WAS NOT INTENTIONAL. WE ALSO HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE WHO FORMALLY OBJECTED TO THE PLEA MADE BY THE ASSESSEE. 3. HAVING REGARD TO THE SUBMISSIONS MADE BY THE AS SESSEE IN THE PETITION, WE ARE OF THE VIEW THAT THE ASSESSEE WAS HAVING SUFFICIENT CAUSE FOR FILING THE IMPUGNED APPEAL BELATEDLY. ACCORDINGLY, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE RECOR D. WE NOTICE THAT THE ASSESSEES APPLICATION SEEKING REGISTRATION UND ER S.12A OF THE ACT WAS REJECTED BY THE COMMISSIONER OF INCOME-TAX FOR NOT FILING THE INFORMATION CALLED BY HIM. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD FILE ALL THE DET AILS THAT MAY BE CALLED FOR BY THE COMMISSIONER, IF ONE MORE OPPORTUNITY WAS GIVEN. A CCORDINGLY, IN THE INTERESTS OF NATURAL JUSTICE, WE SET ASIDE THE ORDER OF THE LEAR NED COMMISSIONER OF INCOME- TAX AND RESTORE THE MATTER TO HIS FILE WITH A DIREC TION TO CONSIDER THE SAME AFRESH IN ACCORDANCE WITH LAW AND AFTER GIVING ONE MORE OP PORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE TH E REQUISITE DETAILS THAT MAY BE CALLED FOR BY THE COMMISSIONER. 5. IN THE RESULT, REVENUES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO.1431/HYD/2012 MEDICO PASTRAL SOCIETY, KOTHAPALLI MITTA, CHITTOOR DSIT.AP 3 ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F THE HEARING ON 4.1.2013 SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( B.R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED/- 4 TH JANUARY, 2013 COPY FORWARDED TO: 1. MEDICO PASTRAL SOCIETY, (KOTHAPALLI MITTA VILLAGE & PO, S.R.PURAM MANDAL, CHITTOOR DIST. AP), C/O. M/S. K. G.M. GUPTA & CO., CHARTERED ACCOUNTANTS, 10/67, GANDHI R OAD, CHITTOOR. 517 001 2. 3. 4. ASSTT. COMMISSIONER OF INCOME - TAX CIRCLE 1(1), TIRUPATI. COMMISSIONER OF INCOME-TAX, TIRUPATI DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.