SARASWATI EDUCATION SOCIETY, MUMBAI V. ASST CIT (E) 2(1), MUMBAI

ITA 1854/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7304 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDISHA KATRA
• Assessee Lawyers: JIGNESH P SHAH
• Keywords: Depreciation; Principle of natural justice; Corroborative evidences; Capital expenditure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO.1854/MUM/2017 ASSESSMENT YEAR : 2012-13 SARASWATI EDUCATION SOCIETY, SUMATI KRISHNA NIWAS, SHIV SENA BHAVAN, PATH-5, NEAR HOTEL AMEYA, DADAR (W), MUMBAI 400 028 PAN AADTS8719F VS. ASST. CIT (E) 2(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JIGNESH P SHAH RESPONDENT BY : MS VIDISHA KATRA DATE OF HEARING : 01 . 1 0 .201 8 DATE OF PRONOUNCEMENT : 01 .10.2018 O R D E R THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER, DATED 01.12.2016, PASSED BY LD CIT(A)-1, MUMBAI, AND IT R ELATES TO THE ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN CONFIRMING THE ADDITIONS MADE IN THE ASSESSMENT ORD ER WITHOUT HEARING THE ASSESSEE. 3. WE HEARD THE PARTIES AND PERUSED THE RECORD. TH E ASSESSEE IS A CHARITABLE SOCIETY AND IN THE RETURN OF INCOME IT C LAIMED DEPRECIATION OF 630.43 LACS AND CLAIMED SET OFF OF DEFICIT OF ` 510.00 LACS. THE ASSESSING OFFICER DISALLOWED BOTH THE CLAIMS AND ALSO ADDED T HE CAPITAL EXPENDITURE OF ` 965.28 LACS FOR WANT OF SUPPORTING EVIDENCES. BEFO RE THE LEARNED CIT(A), THE ASSESSEE DID NOT APPEAR AND, HENCE, THE LEARNED CIT (A) DISMISSED THE APPEAL ITA NO.1854/MUM/2017 SARASWATI EDUCATION SOCIETY 2 OF THE ASSESSEE WITHOUT ADDRESSING THE ISSUES ON ME RITS. HENCE, THE ASSESSEE HAS FILED THIS APPEAL BEFORE US. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. AS NOTICED EARLIER, THE LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSE SSEE WITHOUT ADDRESSING ANY OF THE ISSUES ON MERITS. HENCE, IN THE INTERES T OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WI TH ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LEARNED CIT(A). ACC ORDINGLY, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THE ISSUES TO H IS FILE FOR ADJUDICATING THEM ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO EXTEND FULL CO-OPERATION TO LEARNED CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPE AL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 ST OCTOBER 2018 SD/- SD/- (RAVISH SOOD) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED : 1 ST OCTOBER, 2018. SA COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE C I T(A), MUMBAI. 4. THE C I T 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI