M/s Viswa Manava Samaikyatha Samsat, Guntur V. The Commissioner of Income Tax, Guntur

ITA 15/VIZ/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7018 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Keywords: Opportunity of being heard; Benefit of exemption
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.15/VIZAG/2010 ASSESSMENT YEAR : 2009-10 M/S. VISWA MANAVA SAMAIKYATHA SAMSAT, GUNTUR CIT, GUNTUR (APPELLANT) VS. (RESPONDENT) PAN NO.AAATV 1597P APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DENYING THE EXEMPTION U/S 80G OF THE I.T. ACT. DUR ING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT CIT HAS DENIED THE EXEMPTION U/S 80G TO THE ASSESSEES WITHOUT AFFORDIN G AN OPPORTUNITY OF BEING HEARD TO HIM. THOUGH THE REPORT WAS CALLED FROM TH E ASSESSING OFFICER BY THE CIT, BUT IT WAS NEITHER CONFRONTED, NOR THE ASSESSE E WAS AFFORDED A PROPER OPPORTUNITY OF BEING HEARD BY THE CIT. THE LD. COU NSEL FOR THE ASSESSEE FURTHER CONTENDED THAT ASSESSEE HAS BEEN ENJOYING T HE EXEMPTION U/S 80G FOR THE LAST SO MANY YEARS, BUT SUDDENLY IT WAS DEN IED BY THE CIT. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT IN THE INTEREST OF JUSTICE MATTER MAY BE RESTORED BACK TO THE FILE OF THE CIT FOR FRESH ADJUDICATION OF THE CLAIM OF EXEMPTION OF THE ASSESSEE U/S 80G OF T HE I.T. ACT. AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THE LD. D.R. SIMPLY PLACED A RELIANCE UPON THE O RDER OF THE CIT. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT, WE FIND THAT THE ASSESSEE HAS BEEN ENJOYING THE BENEFIT OF EXEMPTION U/S 80G FOR THE LAST SO MANY YEARS BUT IN THIS YEAR, IT WAS DENIED BY THE C IT. THE CIT STATED IN HIS 2 ORDER THAT IT WAS DONE ON THE BASIS OF THE ASSESSIN G OFFICERS REPORT BUT IT IS NOT CLEAR FROM THE ORDER WHETHER THIS ASSESSING OFF ICERS REPORT WAS EVER CONFRONTED TO THE ASSESSEE. WE THEREFORE OF THE VI EW THAT ASSESSEE WAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD BY THE C IT BEFORE DENYING THE EXEMPTION U/S 80G OF THE I.T. ACT. WE THEREFORE SE T ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE CLAIM OF EXEMPTION OF THE ASSESSEES U/S 80G AFRESH AFTER AFF ORDING A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24.3.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 24 TH MARCH, 2010 COPY TO 1 VISWA MANAVA SAMAIKYATHA SAMSAT, D.NO.3-29-39/F, 3 RD LANE KRISHNA NAGAR, GUNTUR 2 CIT, GUNTUR. 3 THE CIT (A) GUNTUR 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM