Sun Rise Public School, Varanasi V. ACIT, Varanasi

ITA 199/ALLD/2012

• Counselvise Citation: 19920714 RSA 2012
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 18-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: S P A GARWAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 199/ALLD./2012 ASSTT. YEAR : 2004-05 SUN RISE PUBLIC SCHOOL, VS. A.C.I.T., RANGE-3, MARHWA, LAMHI, VARANASI. VARANASI. (PAN : AADTS 7228 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.P. AGARWAL, ADVOCATE RESPONDENT BY : SHRI Y.P. SRIVASTAVA, DR DATE OF HEARING : 09.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 19.11.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), VARANASI DATED 15.03.2012 FOR THE ASSESSMENT YEAR 2004-05. 2. IN THE PRESENT CASE THE ASSESSEE FILED RETURN OF INCOME AT NIL INCOME CLAIMING EXEMPTION U/S. 10(23C)(IIIAD). THE ASSESSEE IS REGI STERED U/S. 12AA OF THE IT ACT WITH CIT, VARANASI. THE ASSESSING OFFICER DID NOT GIVE B ENEFIT OF SECTION 10(23C) IN FAVOUR OF THE ASSESSEE. THE LD. CIT(A) NOTED THAT T HE ASSESSES COUNSEL DID NOT ATTEND THE PROCEEDINGS BEFORE HIM AND DID NOT PRODUCE ANY EVIDENCE AND IT APPEARS THAT THE ITA NO. 199/ALLD./2012 2 ASSESSEE IS HABITUAL DEFAULTER IN SHOWING NON-COOPE RATIVE ATTITUDE AND ACCORDINGLY, THE APPEAL OF THE ASSESSEE WAS DISMISSED. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) DID NOT PASS ANY REASONED ORDER. ON THE OTHER HAND, THE LD. DR RELIE D UPON THE ORDERS OF THE AUTHORITIES BELOW. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS AND TH E FINDINGS OF THE AUTHORITIES BELOW, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). IT APPEARS THAT THE LD. CIT(A) DISMISSED TH E APPEAL OF THE ASSESSEE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEARANCE BEFORE HIM. H E HAS NOT DISCUSSED THE FACTS OF THE CASE IN APPEAL AND NO REASONS FOR DECISION HAVE BEE N GIVEN IN THE APPELLATE ORDER. THEREFORE, THE ORDER OF THE LD. CIT(A) IS VIOLATIVE OF SECTION 250(6) OF THE IT ACT. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A), IT IS THE DUTY OF THE LD. CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERI T GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. WE, ACCORDINGLY SET ASIDE THE ORDE R OF THE LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION T O RE-DECIDE THE APPEAL OF THE ASSESSEE AFRESH GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. CIT(A) SHALL GIVE REASONS FOR DECISION IN THE A PPELLATE ORDER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ITA NO. 199/ALLD./2012 3 ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY