M/s Janta Dal. (Secular), New Delhi V. ACIT, New Delhi

ITA 2018/DEL/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0090 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 05-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: ASHOK GA NDHI
• Keywords: Benefit of exemption; Reassessment proceedings

Judgement Text

ITA NO. 2018/ DEL/ 2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 2018 /DEL/2013 A.Y. : 2008 - 09 M/S JANTA DAL (SECULAR), 5, SAFDARJUNG LANE, NEW DELHI (AAAAJ5437B) VS. ACIT, CIRCLE 31(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. ASHOK GANDHI, ADV. DEPARTMENT BY : SH. GAURAV DUDEJA, SR. DR DATE OF HEARING : 29 - 6 - 201 5 DATE OF ORDER : 2 9 - 6 - 201 5 ORDER PER H.S. SIDHU : J M TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) - XX VI , NEW DELHI DATED 29 . 1 .201 3 P ERTAINING TO ASSESSMENT YEAR 200 8 - 0 9. 2. THE GROUNDS OF APPEAL RAISED READ AS UNDER: - 1. THAT THE COMMISSIONER OF INCOME TAX (APPEALS) - XXVI, NEW DELHI ERRED AND WENT WRONG ON FACTS AND IN LAW IN CONFIRMING THE ACTION OF THE AO TO REFUSE EXEMPTION TO ITA NO. 2018/ DEL/ 2013 2 THE APPELLANT AS AVAILABLE UNDER SECTION 13A OF THE INCOME TAX ACT, 1961 ON THE GROUND THAT THE REPORT OF VOLUNTARY CONTRIBUTION REQUIRED UNDER SECTION 29C(3) OF THE REPRESENTATION OF THE PEOPLE ACT, 1951 HAS BEEN NOT SUBMITTED BY THE ASSESSEE. THE OBSER VATIONS MADE AND BASIS ADOPTED ARE UNJUSTIFIED AND AGAINST THE FACTS OF THE CASE ON RECORD IN AS MUCH AS THE PROVISIONS OF SUB - SECTION 3 WOULD COME INTO PLAY ONLY IF THE CONDITION LAID DOWN IN SUB SECTION 1 OF SECTION 29C ARE FULFILLED. 2. THAT THE APPEL LANT PARTY HAS MAINTAINED COMPLETE BOOKS OF ACCOUNTS AND SUCH ACCOUNTS HAVE BEEN AUDITED AS PROVIDED UNDER THE ACT. THE APPELLANT WAS THUS ENTITLED TO THE BENEFIT OF EXEMPTION UNDER SECTION 13A OF THE INCOME TAX ACT, 1961 SINCE IT DID NOT RECEIVE ANY DONAT ION IN EXCESS OF RS. 20,000/ - FROM ANY PERSON IN THE FINANCIAL YEAR UNDER CONSIDERATION. 3. THAT THE APPELLANT CRAVES LEAVES TO ADD, ALTER OR AMEND ANY / ALL THE GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF HEARING OF THE APPEAL. 3. THE FACTS NARRAT ED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, NEED NOT TO REPEAT HERE FOR THE SAKE OF CONVENIENCE. ITA NO. 2018/ DEL/ 2013 3 4. AT THE TIME OF HEARING SH. ASHOK GANDHI, ADVOCATE/AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MADE A STATEMENT THAT HE IS NOT PRESSING THE PRESENT APPEAL AND REQUESTED THAT THE ASSESSEE HAS ALREADY BEEN GRANTED RELIEF DURING THE REASSESSMENT PROCEEDINGS BY THE AO CONCERNED ON THE GROUNDS AND ISSUES WHICH HAVE BEEN RAISED BEFORE THE TRIBUNAL IN THE APPEAL UNDER REFERENCE . IN THIS BEHALF, HE HAS FILED A COPY OF THE APPLICATION DATED 15.1.2015 ADDRESS ED TO THIS BENCH INTIMATING THE AFORESAID CIRCUMSTANCES. ACCORDINGLY, H E REQUESTED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE PRESENT APPEAL. 5. ON THE CONTRARY, SH. GAURAV DUDEJA, LD. SR. DR HAS NOT RAISED ANY OBJECTION TO THE REQUEST OF THE ASSESSEE. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE AFORESAID S TATEMENT MADE BY SH. ASHOK GANDHI, ADVOCATE/AUTHORISED REPRESENTATIVE OF THE ASSESSEE AS WELL AS WRITTEN REQUEST DATED 15.1.2015, THE PRESENT APPEAL IS DISMISSED, AS WITHDRAWN. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED IN T HE AFORESAID MANNER. ORDER PRONOUNCED IN THE O PEN C OURT ON 2 9 / 6 /20 1 5 . S D / - S D / - [ S.V. MEHROTRA ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 2 9 / 6 /201 5 SRBHATNAGAR ITA NO. 2018/ DEL/ 2013 4 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES