Bramas Industrial service Association, Trichy V. CIT, CHENNAI

ITA 2195/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8082 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 23-11-2015
• Court: TRIBUNAL
• Department Lawyers: PATHLAVATH PEERYA
• Assessee Lawyers: G BASKAR
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.2195/MDS/2015 / ASSESSMENT YEAR : N.A B RAMAS INDUSTRIAL SERVICE ASSOCIATION NO.D-34 & 37, DEVELOPED PLOT ESTATE THUVAKUDI, TRICHY 620 015 VS. THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) CHENNAI [PAN AAFCB 6030 R ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : SHRI G. BASKAR, ADVOCATE /RESPONDENT BY : SHRI PATHLAVATH PEERYA, CIT / DATE OF HEARING : 13 - 01 - 2016 ! / DATE OF PRONOUNCEMENT : 29 - 01 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHENNA I, DATED 31.8.2015. 2. SHRI G. BASKAR, LD. COUNSEL FOR THE ASSESSEE SUBMIT TED THAT THE CIT(E) REJECTED THE APPLICATION OF THE ASSESSE E FOR REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT THERE WAS N O RESPONSE FROM THE ASSESSEE-SOCIETY FOR THE NOTICE ISSUED BY HIM. ACCORDING TO THE LD. ITA NO.2195/15 :- 2 -: COUNSEL, IN FACT, THE NOTICE WAS RECEIVED BY THE A SSESSEE AND BY A LETTER DATED 4.8.2015, THE ASSESSEE HAS FURNISHED ALL THE INFORMATION AND MATERIALS AS CALLED FOR BY THE CIT(E). THE MAT ERIAL WAS SENT BY SPEED POST ON 4.8.2015 WHICH WAS RECEIVED BY THE CI T(E) ON 5.8.2015. THE LD. COUNSEL HAS PRODUCED A COPY OF THE ACKNOWLE DGEMENT DOWNLOADED FROM THE WEBSITE TO INDICATE THAT THE SP EED POST WAS DELIVERED TO THE CIT(E) ON 5.8.2015. 3. ON THE CONTRARY, SHRI PAHLAVATH PEERYA, LD. DEPARTM ENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS NO T FILED ANY DETAILS BEFORE THE CIT(E), THEREFORE, THE CIT(E) HAS RIGHT LY REJECTED THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA O F THE ACT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ON THE BASIS OF THE APPLICATION FILED BY THE ASSESSEE ON 4.2.2015, THE CIT(E) CALLED FOR CERTAIN CLARIFICATIONS AND EXPLANATIONS BY A LETTER DATED 10.7.2015. THE ASSESSEE HAS NOW PRODUCED THE COPIES OF THE EXPLANA TIONS FURNISHED BEFORE THE CIT(E) VIDE LETTER DATED 4.8.2015 AND A CKNOWLEDGEMENT DOWNLOADED FROM THE WEBSITE TO INDICATE THAT THE SP EED POST WAS DELIVERED TO THE CIT(E) ON 5.8.2015. THIS MATERIAL PRIMA FACIE INDICATES THAT THE ASSESSEE HAS FURNISHED ALL THE DETAILS CALLED FOR BY THE CIT(E). INSPITE OF THAT, THE CIT(E) FAILED TO C ONSIDER THE MATERIAL ITA NO.2195/15 :- 3 -: PRODUCED BY THE ASSESSEE, THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RECONSIDERED BY THE CIT(E). ACCORDINGLY, THE ORDER OF THE CIT(E) IS SET ASIDE A ND THE ENTIRE ISSUE OF REGISTRATION U/S 12AA IS REMITTED BACK TO THE FILE OF THE CIT(E). THE CIT(E) SHALL RECONSIDER THE ISSUE AFRESH IN THE LIG HT OF THE MATERIAL THAT WAS FILED BY THE ASSESSEE AND THEREAFTER DECIDE TH E SAME IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTU NITY TO THE ASSESSEE. IN CASE THE MATERIAL SAID TO BE DESPATCH ED BY THE ASSESSEE IS NOT AVAILABLE ON THE FILE OF THE CIT(E), THE AS SESSEE SHALL FURNISH ONE MORE COPY OF THE SAME BEFORE THE CIT(E) SO AS T O ENABLE HIM TO DISPOSE OF THE APPLICATION ON MERIT. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2016, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 29 TH JANUARY, 2016 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF