Sambhav Foundation, Ludhiana V. CIT (Exemptions), Chandigarh

ITA 209/CHANDI/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90138 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARICCIT
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO.209/CHD/2015 (UNDER SECTION 12AA OF THE ACT) SAMBHAV FOUNDATION, VS. THE C.I.T.(EXEMPTIONS), SCF 31F, 1 ST FLOOR, LUDHIANA. BHAI RANDHIR SINGH NAGAR, LUDHIANA. PAN: AAOTS2294Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARI OM ARORA RESPONDENT BY : SMT.JYOTI KUMARI,CCIT, DR DATE OF HEARING : 18.05.2015 DATE OF PRONOUNCEMENT : 19.05.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH DATED 16.1.2015, REJECTING THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS) NOTED IN THE IMPUGNED ORDER THAT THE REGISTRATION APPLICATION WAS FILED BEFORE THE LEARN ED 2 COMMISSIONER OF INCOME TAX, JALANDHAR, WHICH WAS TRANSFERRED TO HIM DUE TO CHANGE IN JURISDICTION. THE MATTER WAS FIXED BEFORE HIM ON 26.12.2014 BUT ON TH AT DATE, NOBODY APPEARED BEFORE HIM AND, THEREFORE, DUE TO N ON APPEARANCE OF THE ASSESSEE THE APPLICATION FOR REGI STRATION WAS DISMISSED. 3. THE LEARNED COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE HAS INTIMATED THE CHANGE OF ADDRESS OF THE ASSESSEE TO THE I.T.O. CONCERNED WELL IN ADVANCE AN D THAT NO NOTICE HAS BEEN RECEIVED BY THE ASSESSEE FROM THE L EARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS). HE HAS SUBMITTED THAT THE MATTER MAY BE REMANDED TO LEARNE D COMMISSIONER OF INCOME TAX (EXEMPTIONS) FOR ADJUDIC ATION ON MERITS. 4. THE LEARNED D.R FOR THE REVENUE, HOWEVER, RELIE D UPON THE IMPUGNED ORDER. AFTER HEARING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER REQ UIRES RECONSIDERATION AT THE LEVEL OF THE LEARNED COMMISS IONER OF INCOME TAX (EXEMPTIONS). THE ASSESSEE HAS EXPLAIN ED THAT DUE TO CHANGE OF ADDRESS NO NOTICE HAS BEEN SERVED UPON THE ASSESSEE. IT IS ALSO SUBMITTED THAT THE CHANGE OF ADDRESS HAS BEEN INTIMATED TO THE I.T.O. CONCERNED. THE IMPUGNED ORDER ALSO SHOWS THAT THE LEARNED COMMISSI ONER OF INCOME TAX (EXEMPTIONS) HAS NOT PASSED ANY REASO NED ORDER ON MERITS. EVEN IF THE ASSESSEE DID NOT APP EAR BEFORE HIM, IT WAS THE DUTY OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS) TO PASS ORDER ON MERITS ON THE BAS IS OF 3 MATERIAL AVAILABLE BEFORE HIM. IT, THEREFORE, APP EARS THAT THE IMPUGNED ORDER HAS BEEN PASSED WITHOUT GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THAT UN- REASONED ORDER HAS BEEN PASSED AND, THEREFORE, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LEARNE D COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH . 5. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER IN ISSUE TO THE FILE OF THE LEAR NED COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH WITH DIRECTION TO REDECIDE THE APPLICATION FOR REGISTRAT ION UNDER SECTION 12AA OF THE ACT IN ACCORDANCE WITH LAW ON M ERITS GIVING REASONS FOR DECISION IN THE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF MAY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH MAY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4