The Institute Of Cost And Works Accountants of India, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 2119/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9343 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 24-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: S BHATTACHARJEE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA () BEFORE . . . . . . . . , , , , , !'# !'# !'# !'# /AND . .. . . .. .' '' ' , $ ) [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C . D. RAO, AM] #% #% #% #% / I.T.A NO. 2119/KOL/2010 &' '() &' '() &' '() &' '()/ // / ASSESSMENT YEAR : 2010-11 THE INSTITUTE OF COST & WORKS -VS- DIRECTOR OF I NCOME-TAX (EXEMPTIONS), ACCOUNTANTS OF INDIA KOLKATA. (PA NO. AAATT 9744 L) ( +, /APPELLANT ) (-+,/ RESPONDENT ) FOR THE APPELLANT : SRI S. BHATTACHARJEE FOR THE RESPONDENT : SRI A. K. PRAMANIK . / ORDER PER D. K. TYAGI, JM ( . . . . . . . . , , , , ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE LD. DIT(E), KOLKATA DATED 22.09.2010 FOR ASSESSMENT YEA R 2010-11 IN REJECTING THE ASSESEES APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE I. T. ACT, 1961. 2. FACTS IN BRIEF ARE THAT THE LD. DIT(E) REJECTED THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE I. T. A CT, 1961 SINCE THE ASSESSEE MADE NO COMPLIANCE. BEING AGGRIEVED, THE ASSESSEE IS IN AP PEAL BEFORE US. 3. BEFORE US THE LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT PROPER OPPORTUNITY OF HEARING WAS NOT PROVIDED BY THE LD. DIT(E) TO THE A SSESSEE AND ALSO THE LD. DIT(E) WAS WRONG IN NOT COMMUNICATING TO THE ASSESSEE THE REASONS FOR NON-RECOMMENDATION BY THE JT. DIRECTOR OF INCOME-TAX (EXEMPTION) IN TH E MATTER OF RENEWAL OF CERTIFICATE. HENCE, THE ORDER PASSED BY THE LD. DIT(E) MAY BE SE T ASIDE. ON THE OTHER HAND, THE LD. DR PLACED RELIANCE ON THE ORDER OF THE LD. DIT(E). 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE LD. DIT(E) REJECTED THE ASSESSEES AP PLICATION FOR RENEWAL OF EXEMPTION BY OBSERVING AS UNDER : ON PERUSAL OF THE APPLICATION IT WAS OBSERVED THAT JT. DIT(E), KOLKATA DID NOT RECOMMEND THE CASE. SUBSEQUENTLY, IN ORDER TO GIV E THE APPLICANT ANOTHER OPPORTUNITY 2 THIS OFFICE HAD ISSUED LETTER DATED 20.08.2010 FIX ING FOR HEARING ON 13.09.2010. STILL NO COMPLIANCE. OPPORTUNITY ALLOWED WAS NOT AVAILED. IN VIEW OF THE ABOVE DISCUSSION, APPLICATION FOR R ENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME-TAX ACT, 1961IS HEREBY REJECTED. FROM THE ABOVE FINDING OF THE LD. DIT(E), IT IS CLE AR THAT HE REJECTED THE APPLICATION OF THE ASSESSEE ON THE BASIS OF THE ORDER OF THE JT. D IT(E) WITHOUT COMMUNICATING THE REASONS TO THE ASSESSEE FOR NON-RECOMMENDATION BY T HE JT. DIT(E) IN THE MATTER OF RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE I. T. A CT. WE ALSO FIND THAT THE LD. DIT(E) HAD NOT GIVEN SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. HENCE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORD ER OF THE LD. DIT(E) AND RESTORE THE MATTER BACK TO HIS FILE FOR PASSING A FRESH ORDER A FTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE APPEAL OF THE A SSESSEE IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . ' , $ . . , (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER ( $ $ $ $) )) ) DATED : 10 TH FEBRUARY, 2011 '/0 &12 3' JD.(SR.P.S.) . 4 -5 65(7- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT THE INSTITUTE OF COST & WORKS ACCOUNTAN TS OF INDIA, 12, SUDDER STREET, KOLKATA-16. 2 -+, / RESPONDENT, DIT(E), KOLKATA. 3 . .& / THE ITO (E-1), KOLKATA 4. .& ( )/ JT. DIT(E), KOLKATA. 5 . '= -& / DR, KOLKATA BENCHES, KOLKATA 5 -/ TRUE COPY, .&>/ BY ORDER, ? #2 /ASSTT. REGISTRAR .