Kalvi Vinayagar Alaya Trust, Namakkal V. ITO Exemptions Ward, Salem

ITA 2052/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3438 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 28-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , ! BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.2052/CHNY/2018 M/S.KALVI VINAYAGAR ALAYA TRUST, 5/256, TEACHERS COLONY, MOHANUR ROAD, NAMAKKAL (TOWN)-637 001. V S. THE INCOME TAX OFFICER, EXEMPTIONS WARD, 3, GANDHI ROAD, SALEM-636 007. [PAN: AACTK 8948 D ] ( # /APPELLANT) ( $%# /RESPONDENT) # & / APPELLANT BY : MR.I.DINESH, ADV. $%# & /RESPONDENT BY : MR.SAILENDRA MAMIDI, PCIT & /DATE OF HEARING : 20.02.2019 & /DATE OF PRONOUNCEMENT : 20.02.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NO.2052/CHNY/2018 IS AN APPEAL FILED BY THE AS SESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPT IONS), CHENNAI, IN FILE NO.C.NO.CIT(E) 2 (1736)/2017-18 DATED 25.05.20 18 REFUSING TO GRANT THE BENEFIT OF REGISTRATION U/S.12AA OF THE ACT. 2. MR. SAILENDRA MAMIDI, PCIT, REPRESENTED ON BEHAL F OF THE REVENUE AND MR.I.DINESH, ADVOCATE, REPRESENTED ON BEHALF OF THE ASSESSEE. ITA NO.2052/CHNY/2018 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT(EX EMPTIONS) WHILE PASSING HIS ORDER DATED 25.05.2018 HAD NOT GRANTED PERSONAL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WAS A SUBMISSIO N THAT IN HIS NOTE DATED 04.01.2018, THE LD.CIT(EXEMPTIONS) HAD SPECIFICALLY MENTIONED THAT NO PERSONAL APPEARANCE WAS NECESSARY. IT WAS A SUBMIS SION THAT CONSEQUENTLY, THE ASSESSEE HAD FURNISHED THE DETAIL S AS CALLED FOR IN THE NOTICE DATED 04.01.2018, ON 12.02.2018. IT WAS A S UBMISSION THAT THE DETAILS WERE PRODUCED AND WITHOUT GRANTING ANY FURT HER OPPORTUNITY FOR EXPLAINING THE FACTS, THE LD.CIT(EXEMPTIONS) REJECT ED THE ASSESSEES APPLICATION. IT WAS A SUBMISSION THAT HE HAD NO OB JECTION IF THE ISSUES ARE RESTORED TO THE FILE OF THE LD.CIT(EXEMPTIONS) FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN REPLY, THE LD.DR SUBMITTED THAT HE HAD NO OBJ ECTION IF ANOTHER OPPORTUNITY WAS GRANTED TO THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. AS IT IS NOTICED THAT THE DETAILS HAVE BEEN FILE D BY THE ASSESSEE AS CALLED FOR BY THE LD.CIT(EXEMPTIONS) IN HIS NOTE DA TED 04.01.2018 WITHIN THE TIME SPECIFIED AND NO FURTHER OPPORTUNITY HAS B EEN GIVEN TO THE ASSESSEE IN RESPECT OF THE OBJECTIONS RAISED BY THE LD.CIT(EXEMPTIONS), IN THE INTEREST OF NATURAL JUSTICE, THE ORDER OF THE L D.CIT(EXEMPTIONS) DATED 25.05.2018 IS SET ASIDE AND THE ISSUE OF REGISTRAT ION U/S.12AA IS RESTORED ITA NO.2052/CHNY/2018 :- 3 -: TO THE FILE OF THE LD.CIT(EXEMPTIONS) FOR RE-ADJUDI CATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS C LAIM FOR REGISTRATION U/S.12AA. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 20 TH DAY OF FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 0 /DATED: 20 TH FEBRUARY, 2019. TLN & $12 32 /COPY TO: 1. # /APPELLANT 4. 4 /CIT 2. $%# /RESPONDENT 5. 2 $ /DR 3. 4 ( ) /CIT(A) 6. /GF