Cosmos Foundation, Pune V. Income-tax Officer, Ward - 1(1), Pune

ITA 1573/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4766 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 26-09-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER I.T.A. NO. 1570 TO 1573 /PUN/2017 ASSESSMENT YEAR S : 20 07 - 08 TO 2010 - 11 COSMOS FOUNDATION 269/270 COSMO S HEIGHTS, SHANIWAR PETH, NEAR OMKARESHWAR TEMPLE, PUNE - 411 030. APPELLANT PAN; AAAAC 2045E VS. THE INCOME - TAX OFFICER WARD 1(1), PUNE RESPONDENT APPELLANT BY : SHRI SUNIL GANOO RESPONDENT BY : SHRI PANKAJ GARG DATE OF HEARING : 18 - 02 - 2020 DATE OF PRONOUNCEMENT: 20 - 02 - 2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: TH E SE ARE FOUR APPEALS FILED BY THE ASSESSEE AGAINST EX PARTE ORDERS OF THE LEARNED CIT(A) PUNE - 5, PUNE IN APPEAL NO. PN/CIT(A) - 5 WARD 1(1), PUNE/311 T O 314/2014 - 15 FOR A.Y. 2007 - 08, 2008 - 09, 2009 - 10 AND 2010 - 11 , ALL DATED 6 TH MARCH 2017. 2. SHRI SUNIL GANOO, IS REPRESENTED FOR THE ASSESSEE AND SHRI PANKAJ GARG IS REPRESENTED FOR THE REVENUE. ITA NO. 1570 TO 1573 /PUN/2017 COSMOS FOUNDATION A.Y. 2007 - 08 TO 2010 - 11 2 3. IT WAS SUBMITTED BY THE LEARNED A.R. THAT THE LEARNED CI T(A) HAD DISMISSED THE APPEALS OF THE ASSESSEE ON ACCOUNT OF NON - PROSECUTION OF APPEALS FILED BY IT. IT WAS SUBMITTED THAT THE ISSUE RAISED IN THE SE APPEALS WAS WITH REGARD TO WHETHER THE ASSESSEE IS LIABLE TO BE ASSESSED AS ASSOCIATION OF PERSONS AND AGAI NST THE ACTION OF THE LEARNED CIT(A) IN CONFIRMING THE ACTION OF THE A.O FOR DENYING THE BENEFIT OF SECTION 11 AND 12 TO THE ASSESSEE AS ALSO HOLDING THAT THE ACTIVITIES OF THE ASSESSEE TRUST ARE IN VIOLATION OF PROVISIONS OF SECTION OF SEC. 13(1)(C) OF TH E INCOME - TAX ACT 1961 (HEREINAFTER REFERRED TO THE ACT). IT WAS HIS SUBMISSION THAT THE ASSESSEE WAS NOT REPRESENTED BEFORE THE LEARNED CIT(A) AS THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS PRE - OCCUPIED IN HIS PROFESSIONAL WORK. IT WAS HIS PRAYER THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT THESE APPEALS BEFORE THE LEARNED CIT(A). 4. IN REPLY, THE LEARNED D.R. VEHEMENTLY SUPPORTED THE ORDERS OF THE A.O AND THE LEARNED CIT(A). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUS ED THE MATERIAL ON RECORD. A PERUSAL OF THE FACTS IN THE PRESENT CASE CLEARLY SHOW THAT THE LEARNED CIT(A) HAD DISMISSED THE APPEALS OF THE ASSESSEE BY APPLYING THE PRINCIPLES LAID DOWN IN THE CASE OF CIT VS. M/ S. MULTIPLAN INDIA PVT. LTD. (1 991) 38 ITD 32 0 (DEL). IT IS NOT ICED THAT THE LEARNED CIT(A) HAD GRANTED THE ASSESSEE FOUR OPPORTUNITIES. THE ASSESSEE HAS GIVEN AN EXPLANATION THAT NON - REPRESENTATION WAS ON ACCOUNT OF CERTAIN EARLIER PROFESSIONAL COMMITMENTS OF THE AUTHORIZED REPRESENTATIVE OF THE A SSESSEE. THE REASONS SEEM TO BE REASONABLE. IN THE CIRCUMSTANCES, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE OPINION THAT THE ASSESSEE MUST BE GRANTED ANOTHER OPPORTUNITY TO REPRESENT ITS APPEALS BEFORE ITA NO. 1570 TO 1573 /PUN/2017 COSMOS FOUNDATION A.Y. 2007 - 08 TO 2010 - 11 3 THE LEARNED CIT(A). IN THE FACTS AND CIRCUM STANCES, THE EX PARTE ORDERS OF THE LEARNED CIT(A) ARE SET AS IDE AND THE ISSUES RAISED IN THESE APPEALS ARE RESTORED BACK TO THE FILE OF THE LEARNED CIT(A) FOR RE - ADJUDICATION ON MERITS AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. . 6 . IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 20 TH DAY OF FEBRUARY 20 20 . SD/ - SD/ - ( ANIL CHATURVEDI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R PUNE ; DATED : 20 TH FEBRUARY 2020 . ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CCIT PUNE 4. THE PR. CCIT 4 PUNE 5. THE ADDL. CIT RANGE , PUNE 6. THE ASSESSING OFFICER 7. T HE D.R. ITAT PUNE BENCH B 8. GUARD FILE TRUE COPY BY ORDER SR. PRIVATE SECRETARY ITAT PUNE BENCH, PUNE ITA NO. 1570 TO 1573 /PUN/2017 COSMOS FOUNDATION A.Y. 2007 - 08 TO 2010 - 11 4 1 DRAFT DICTATED ON 1 8 . 02 .20 20 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 1 8 . 02 .20 20 SR. PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER 18 - 02 - 2020 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 20 - 02 - 2020 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 DATE OF UPLOADING OF ORDER SR. PS/PS 8 FILE SENT TO BENCH CLERK SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER