Desh Vikash, Cuttack V. CIT, Cuttack

ITA 22/CTK/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4283 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 25-01-2010
• Court: TRIBUNAL
• Department Lawyers: A S MONDAL
• Assessee Lawyers: P PATNAIKA KEDIA ARS
• Keywords: Opportunity of being heard
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE HONBLE SHRI D.K.TYAGI, JUDICIAL MEMBER. /AND HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER . / I.TA.NO . 22/CTK/2010 DESH VIKASH, STATION SQUARE O.T.ROAD,BALASORE. AABTD 0204 A - - - VERSUS - . COMMISSIONER OF INCOME - TAX, CUTTACK. / A PPELLANT RESPONDENT FOR THE APPELLANT : SHRI P.PATNAIK/A.KEDIA, ARS FOR THE RESPONDENT : SHRI A.S.MONDAL, DR / ORDER SHRI K.K.GUPTA, ACCOUNTANT MEMBER . THE ASSESSEE IS AGITATING THE REJECTION OF I TS APPLICATION BY THE LEARNED COMMISSIONER OF INCOME - TAX FOR GRANTING REGISTRATION U/S.12AA OF THE INCOME - TAX ACT,1961. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON OUR CAREFUL PERUSAL OF THE SAME, WE ARE INCLINED TO HOLD THAT NO ADEQUATE OPPORTUNITY WAS GRANTED TO THE APPLICANT IN THE LIGHT OF THE REASONS RECORDED BY THE LEARNED CIT FOR REJECTION OF THE APPLICATION. THE LEARNED CIT HAS BASED HIS REJECTION OF THE APPLICATION ON THE NATURE OF ACTIVITIES CARRIED OUT BY THE ASSESSEE AS APPARENTLY BUSINESS IN NATURE. WE DO FIND THAT THE LACK OF PRESENTATION OF THE APPLICATION BEFORE THE LEARNED CIT RESULTED IN MISDIRECTION TO THE FACT THAT VERIFYING THE NATURE OF ACTIVITIES ON THE BASIS OF FINANCIAL STATEMENTS FALLS UND ER THE JURISDICTION OF THE ASSESSING OFFICER, WHO AFTER ASSESSEES FILING OF RETURN CONSIDERS THE MAINTAINABILITY OF SECTION 11 AND 13 WHICH IN OUR VIEW HAS BEEN CONSIDERED BY THE LEARNED CIT I.TA.NO .22/CTK/2010 2 PREMATURELY. THE OBJECTS OF THE SOCIETY, THEREFORE, COULD NOT BE CORRELATED TO THE FINANCIAL STATEMENT TO BE ASSESSED OTHERWISE BY AN ASSESSING AUTHORITY WAS PREMATURELY CONSIDERED BY THE LEARNED CIT TO REJECT THE APPLICATION. 3. IN THE INTEREST OF JUSTICE, THEREFORE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LEARNED CIT WHO SHOULD CONSIDER THE APPLICATION AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPLICANT ON THE OBJECTS CARRIED OUT ENTITLING IT FOR REGISTRATION U/S.12AA. 4. IN THE RESULT, THE APPEAL IS CONSIDERED AS ALLOWED FOR STATIS TICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 30.07.2010 S D/ - S D/ - ( ), D.K.TYAGI JUDICIAL MEMBER (K.K.GUPTA), ACCOUNTANT MEMBER. D ATE: 30.07.2010 - COPY OF THE ORDER FORWARDED TO : / THE APPELLANT : DESH VIKASH, STATION SQUARE O.T.ROAD,BALASORE. / THE RESPONDENT : COMMISSIONER OF INCOME - TAX, CUTTACK. THE CIT, THE CIT(A), DR, CUTTACK BENCH GUARD FILE TRUE COPY , BY ORD ER , [ ] SENIOR PRIVATE SECRETARY ( /) H.K.PADHEE SENIOR.PRIVATE SECRETARY.