Jesus with Us - Gate of Heaven, Ramanathapuram V. ITO Ward (1), Ramanathapuram

ITA 2039/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4173 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SADADEVAN
• Assessee Lawyers: N VIJAYAKUMAR
• Keywords: Capital expenditure
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A /SMC BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./I.T.A. NO.2039/CHNY/2018 / ASSESSMENT YEAR : 2005-06 JESUS WITH US GATE OF HEAVAN, 4/23, B, C.K.MANGALAM THURUVADANAI TK RAMANATHAPURAM VS. THE INCOME TAX OFFICER, WARD 1(1), RAMANATHAPURAM. [PAN AAATJ8083G ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI N.VIJAYAKUMAR, C.A /RESPONDENT BY : SHRI B.SADADEVAN, JCIT /DATE OF HEARING : 31 - 1 0 - 201 8 /DATE OF PRONOUNCEMENT : 31 - 10 - 201 8 / O R D E R THE ASSESSEE IN THIS APPEAL, DIRECTED AGAINST THE ORDER DATED 19.04.2018 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, MADURAI, IS MAINLY AGGRIEVED THAT THE LEARNED COMM ISSIONER OF INCOME TAX(APPEALS) DISPOSED OF THE APPEAL EX-PARTE . 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE WAS A TRUST BUT FOR THE PREVIOUS YEAR RELE VANT TO THE IMPUGNED ASSESSMENT YEAR, IT WAS NOT HAVING REGISTR ATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) . AS PER THE ITA NO.2039//2018 :- 2 -: LEARNED A.R, THE ASSESSING OFFICER HAD TREATED THE ASSESSEE AS AOP AND COMPUTED THE INCOME WITHOUT ALLOWING THE CLAIM FOR CAPITAL EXPENDITURE. AS PER THE LEARNED AR, THE ASSESSING O FFICER IN THE ASSESSMENT HAD CONSIDERED WHOLE OF THE AMOUNT RECEI VED BY THE ASSESSEE INCLUDING DONATION AND BANK INTEREST AS TO TAL INCOME AND COMPUTED TAX THEREON. THE CONTENTION OF THE LEARNED AR WAS EVEN IF THE ASSESSEE WAS CONSIDERED AS AN UNREGISTERED TRU ST ONLY NET INCOME COULD BE TAXED AND NOT THE GROSS INCOME. AS PER LE ARNED AR, ASSESSEE COULD NOT ENTERED APPEARANCE BEFORE THE COMMISSIONE R OF INCOME TAX(APPEALS) THOUGH OPPORTUNITIES WERE GRANTED BY T HE COMMISSIONER OF INCOME TAX(APPEALS). HOWEVER, ACCORDING TO HIM A SSESSEE HAS GENUINE REASONS FOR NOT ENTERING APPEARANCE AND IF GIVEN ONE MORE CHANCE THE ASSESSEE WOULD CANVASS ITS CASE EFFECTIV ELY. 3. PER CONTRA, LEARNED DR SUBMITTED THAT ASSESSEE HAD NOT UTILIZED VARIOUS OPPORTUNITIES GIVEN BY THE ASSESSI NG OFFICER OR LEARNED CIT(A). THUS ACCORDING TO HIM, ASSESSEE COULD NOT B E GIVEN ANY FURTHER OPPORTUNITY. 4. I HAVE CONSIDERED THE RIVAL CONTENTIONS. LEARNED A R HAS PLACED BEFORE US AN UNDERTAKING TO APPEAR BEFORE TH E LOWER AUTHORITIES IF GIVEN ONE MORE CHANCE. I FIND THAT D ONATION AND BANK INTEREST RECEIVED BY THE ASSESSEE WAS TAXED BY THE ASSESSING OFFICER ITA NO.2039//2018 :- 3 -: UNDER A BEST OF JUDGEMENT ASSESSMENT. IT MAY BE TRU E THAT ASSESSEE DID NOT ENTER APPEARANCE BEFORE COMMISSIONER OF INC OME TAX(APPEALS) ALSO WHEN THE CASE WAS CALLED UPON FO R HEARING. HOWEVER, CONSIDERING THE UNDERTAKING GIVEN BY THE L EARNED AR, I AM OF THE OPINION THAT ASSESSEE CAN BE GIVEN ONE MORE CHANCE FOR SUBSTANTIATING ITS CASE. I THEREFORE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) AND REMIT THE A PPEAL BACK TO HIS FILE FOR CONSIDERATION AFRESH, AFTER GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. 5. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 31 ST DAY OF OCTOBER, 2018, AT CHENNAI. SD/- . (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER / CHENNAI / DATED:31 ST OCTOBER, 2018 SOMU / COPY TO: 1 . / APPELLANT 3. ( ) / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. / GF