Centre for Development of Telematics, New Delhi V. ITO (E), New Delhi

ITA 1579/DEL/2011

• Counselvise Citation: 157920114 RSA 2011
• Duration Of Justice: 3 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 02-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2011
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE G.D.AGARWAL, VICE PRESIDENT AND SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NOS.-1578 & 1579/DEL/2011 (ASSESSMENT YEARS-2006-07 & 2007-08) CENTRE FOR DEVELOPMENT OF TELEMATICS, MANDI ROAD, MEHRAULI, NEW DELHI. PAN-AAATC3895K (APPELLANT) VS ITO (E), TRUST WARD-III, NEW DELHI (RESPONDENT) I.T.A .NOS.-2037 & 2038/DEL/2011 (ASSESSMENT YEARS-2006-07 & 2007-08) ITO (E), TRUST WARD-III, NEW DELHI (APPELLANT) VS CENTRE FOR DEVELOPMENT OF TELEMATICS, MANDI ROAD, MEHRAULI, NEW DELHI. PAN-AAATC3895K (RESPONDENT) APPELLANT BY: AJAY VOHRA, ADV. & SHIKHA GUPTA, CA RESPONDENT BY: SMT. SUDHA KUMAR, CIT DR ORDER PER BENCH THESE ARE CROSS APPEALS FILED BY THE ASSESSEE AND T HE REVENUE PERTAINING TO 2006-07 & 2007-08 ASSESSMENT YEARS AGAINST THE SEPA RATE ORDERS DATED 28.01.2011 OF CIT(A)-XII, NEW DELHI ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING IT WAS A COMMON S TAND OF THE PARTIES BEFORE THE BENCH THAT THE ISSUE HAS TO GO BACK TO THE FILE OF THE AO IN VIEW OF THE FACT THAT THE ASSESSMENT ORDER HAS BEEN PASSED IN BOTH THE YE ARS IN REFERENCE TO THE 2 I.T.A .NOS.-1578, 1579, 2037 & 2038/DEL/2011 NOTIFICATION DATED 12.04.2007 ISSUED BY THE CBDTS ORDER NO.-148/2007 U/S 35(1)(II) IN THE CATEGORY OF OTHER INSTITUTION P ARTLY ENGAGED IN RESEARCH ACTIVITIES. COPY OF THE SAID ORDER IS AVAILABLE A T PAGE 113 OF THE PAPER BOOK. REFERRING TO THE PAGES 114 & 115 OF THE PAPER BOOK WHICH CONTAIN THE COPY OF THE JUDGEMENT RENDERED ON 19.03.2013 IN THE WRIT PETITI ON OF THE ASSESSEE REPORTED IN 360 ITR 184 (DEL) SPECIFIC ATTENTION WAS INVITED T O PARA 5 OF THE SAME . IT WAS SUBMITTED THAT THE SAID NOTIFICATION WAS SET ASIDE DIRECTING THE CENTRAL GOVERNMENT TO DECIDE THE QUESTION FRESH WITHIN THREE MONTHS WH ETHER THE ASSESSEE FALLS IN THE CATEGORY OF SCIENTIFIC RESEARCH ASSOCIATION OR IN THE CATEGORY OF OTHER INSTITUTIONS PARTLY DOING SCIENTIFIC RESEARCH. PURSUANT TO THI S DIRECTION, OUR ATTENTION WAS INVITED TO THE PAPER BOOK PAGE 116 WHICH CONTAINS T HE COPY OF THE NOTIFICATION NO- 62/2013 ISSUED BY THE CBDT ON 13.08.2013. IT WAS A LSO POINTED OUT REFERRING TO PAGE 69 OF THE PAPER BOOK THAT TAKING COGNIZANCE OF THIS FACT EXEMPTION U/S 10(21) OF THE ACT WAS GRANTED TO THE ASSESSEE IN 2011-12 A SSESSMENT YEAR BY THE AO BY HIS ORDER PASSED U/S 143(3) DATED 28.02.2014. THE FOLLOWING PARA IN THE SAID ORDER WAS SPECIFICALLY EMPHASIZED BY THE LD. AR.:- THE CBDT VIDE ITS FRESH NOTIFICATION NO.62/2013 DA TED 13.08.2013 HAS NOTIFIED THE ASSESSEE IN THE CATEGORY OF SCIENTIFI C RESEARCH ASSOCIATION FROM 01.04.2002 ONWARDS FOR THE PURPOSE OF CLAUSE ( II) OF SUB-SECTION (1) OF SECTION 35 OF THE I.T.ACT, 1961 READ WITH RULES 5C AND 5D OF THE INCOME TAX RULES, 1962. ACCORDINGLY, THE ASSESSEE IS ALLOWED EXEMPTION OF INCOME U/S 10(21) OF THE I.T. ACT, 1961. 3. IN THE LIGHT OF THESE PECULIAR FACTS AND CIRCUMS TANCES, CONSIDERING THE COMMON STAND OF THE PARTIES BEFORE THE BENCH, WE DE EM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND THE ASSESSMENT ORDER AND RES TORE THE ISSUE AFRESH TO THE AO WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCO RDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. T HE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES IT SELF ON THE DATE OF HEARING. 3 I.T.A .NOS.-1578, 1579, 2037 & 2038/DEL/2011 4. IN THE RESULT THE APPEALS OF THE ASSESSEE AND TH E REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 27 TH OF JUNE 2014. SD/- SD/- (G.D.AGARWAL) (DIVA SINGH) VICE PRESIDENT JUDICIAL MEMBER DATED:-27/06/2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITAT NEW DELHI