Round Table 95 Trust, CHENNAI V. DIT, CHENNAI

ITA 2043/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61026 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-04-2012
• Assessment Year: misc
• Appeal Filed On: 14-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SIBENDU MOHARANA IRS
• Keywords: Competent authority
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI V.DURGA RAO, JUDICIAL MEMBER ITA NO.2043(MDS)/2011 ROUND TABLE 95 TRUST, 749, ANNA SALAI, CHENNAI-600 002. PAN AABTR7435H. VS. THE DIRECTOR OF INCOME- TAX (EXEMPTIONS), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJIV SHAH, CHARTERED ACCOUNTANT RESPONDENT BY : DR. SIBENDU MOHARANA, IRS, C IT DATE OF HEARING : 25 TH APRIL, 2012 DATE OF PRONOUNCEMENT : 25 TH APRIL, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) AT CHENNAI, DATED 28-9-2011. THE GRIEVANCE OF THE ASSESSEE IS THAT THE COMPETENT AUTHORITY HAS REJECTED THE PETITION FILED BY THE ASSESSEE FOR AVAILING REGISTRATION UNDER SECTION 12 AA OF THE - - ITA 2043 OF 2011 2 INCOME-TAX ACT, 1961, WITHOUT GIVING AN EFFECTIVE O PPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE IN A PROPER PERSPE CTIVE. IT IS THE CASE OF THE ASSESSEE THAT EVEN THOUGH THE COMPETENT AUTHORITY HAS MENTIONED ABOUT THE OPPORTUNITIES GIVEN TO THE ASSESSEE FOR HEARING, SUCH COMMUNICATIONS WERE NOT MADE TO THE A SSESSEE AND, THEREFORE, THE ASSESSEE HAD NO OCCASION TO PRE SENT ITS CASE. 2. THERE IS A DELAY IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. THE DELAY IS OF 12 DAYS. AFTER GOING TH ROUGH THE REASONS STATED IN THE AFFIDAVIT PLACED BEFORE US, W E FIND THAT THE DELAY IS TO BE CONDONED. ACCORDINGLY, THE DELAY IN FILING THE APPEAL IS CONDONED AND THE APPEAL IS ADMITTED FOR H EARING. 3. NOW, REGARDING THE SUBJECT MATTER OF THE APPEAL , WE FIND THAT THE ASSESSEE WAS NOT GIVEN AN EFFECTIVE O PPORTUNITY TO PRESENT ITS CASE. THEREFORE, THE ORDER OF THE DIRE CTOR OF INCOME- TAX(EXEMPTIONS) IS SET ASIDE AND THE FILE IS REMITT ED BACK TO HIM WITH A DIRECTION TO DISPOSE OF THE PETITION FILED B Y THE ASSESSEE AFTER EXAMINING THE MERITS OF THE CASE AND AFTER GI VING AN EFFECTIVE OPPORTUNITY TO THE ASSESSEE OF BEING HEAR D. - - ITA 2043 OF 2011 3 4. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON WEDNESDAY, THE 25 TH OF APRIL, 2012 AT CHENNAI. SD/- SD/- (V.DURGA RAO) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 25 TH APRIL, 2012. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.