M/s. Jesus Hands Miracle Mission Trust, CHENNAI V. ITO, Coimbatore

ITA 2119/CHNY/2012

• Counselvise Citation: 211921714 RSA 2012
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 26-08-2013
• Assessment Year: misc
• Appeal Filed On: 26-11-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN I RS
• Assessee Lawyers: S SRIDHAR
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.2119(MDS)/2012 M/S.JESUS HANDS MIRACLE MISSION TRUST, 24-KANNUSAMY STREET, 11 TH CROSS, SANGANOOR, RATHINAPURI POST, COIMBATORE 641 027. PAN AABTJ6346F. VS. THE INCOME-TAX OFFICER, COMPANY WARD I, COIMBATORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.SRIDHA R, ADVOCATE RESPONDENT BY : SHRI P.B.SEKARAN, IRS, CIT. DATE OF HEARING : 26 TH AUGUST, 2013 DATE OF PRONOUNCEMENT : 26 TH AUGUST, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THIS APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX-I AT COIMBATORE, DATED 31 ST AUGUST, 2012, REJECTING THE APPLICATION PUT IN BY THE ASSESSEE FOR REGISTRATION UNDER SECTI ON 12A OF THE - - ITA 2119 OF 2012 2 INCOME-TAX ACT, 1961. THE COMMISSIONER OF INCOME-T AX HAS REJECTED THE APPLICATION PUT IN BY THE ASSESSEE THR OUGH HIS EX- PARTE ORDER WITHOUT EXAMINING THE MERITS OF THE CAS E. AS THE ASSESSEE DID NOT APPEAR BEFORE HIM, THE COMMISSIONE R OF INCOME-TAX CONCLUDED THAT THE ASSESSEE IS NOT A GEN UINE ONE. 2. IN THIS CONTEXT IT IS TO BE SEEN THAT THE ASSES SEE HAD FILED WRITTEN SUBMISSIONS AGAINST ALL THE QUERIES R AISED BY THE COMMISSIONER OF INCOME-TAX. THE ASSESSEE DID NOT A PPEAR BEFORE THE COMMISSIONER OF INCOME-TAX, BUT IT IS TO BE FURTHER SEEN THAT THE ASSESSEE HAD PRAYED FOR ADJOURNMENTS, AS THE MANAGING TRUSTEE WAS UNABLE TO ATTEND THE OFFICE OF THE COMMISSIONER OF INCOME-TAX ON THE DESIGNATED DATES. 3. IN THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERE D VIEW THAT IT IS NOT PROPER ON THE PART OF THE COMMI SSIONER OF INCOME-TAX TO COME TO A PREMATURE FINDING THAT THE ASSESSEE IS NOT A GENUINE TRUST. IT IS NECESSARY IN THE INTERE STS OF JUSTICE THAT THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESE NT ITS CASE BEFORE THE COMMISSIONER OF INCOME-TAX AND TRY TO CO NVINCE THE COMMISSIONER OF INCOME-TAX ON THE GENUINENESS OF TH E ACTIVITIES CARRIED ON BY IT. THEREFORE, WE SET ASIDE THE ORDE R OF THE - - ITA 2119 OF 2012 3 COMMISSIONER OF INCOME-TAX AND REMIT BACK THE FILE TO HIM FOR CONSIDERING THE APPLICATION OF THE ASSESSEE FOR REG ISTRATION UNDER SECTION 12AA, AFRESH AFTER GIVING THE ASSESSEE AN E FFECTIVE OPPORTUNITY OF BEING HEARD. 4. IN RESULT, THIS APPEAL IS TREATED AS PARTLY ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY, THE 26 TH OF AUGUST, 2013 AT CHENNAI. SD/- SD/- (S.S.GODARA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 26 TH AUGUST, 2013. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.