Young Women's Christian Association of Madras, CHENNAI V. DDIT (Exemptions) II, CHENNAI

ITA 2323/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0730 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 07-08-2018
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS.2323 TO 2325/CHNY/2018 /ASSESSMENT YEARS: 2010-11 TO 2012-13 M/S.YOUNG WOMENS CHRISTIAN- ASSOCIATION OF MADRAS, NO.1086, POONAMALEE HIGH ROAD, CHENNAI-600 084. VS. THE DY. DIRECTOR OF INCOME- TAX (EXEMPTIONS)-II, CHENNAI-600 034. [PAN: AAAAY 1579 M ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.P.RANGA RAMANUJAM, CA *+) , /RESPONDENT BY : MR. R.CLEMENT RAMESH- KUMAR, ADDL.CIT , /DATE OF HEARING : 06.08.2019 , /DATE OF PRONOUNCEMENT : 06.08.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: ITA NOS.2323 TO 2325/CHNY/2018 ARE THE APPEALS FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)- 17, CHENNAI, IN ITA NOS.186/12-13, 181/14-15 & 66/1 5-16/CIT(A)-17 DATED 01.02.2018 FOR THE AYS 2010-11, 2011-12 & 201 2-13. 2. SHRI R.CLEMENT RAMESH KUMAR, ADDL.CIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI P.RANGA RAMANUJAM, CA, REPRESE NTED ON BEHALF OF THE ASSESSEE. ITA NOS.2323-2325/CHNY/2018 :- 2 -: 3. THE APPEALS FILED BY THE ASSESSEE ARE DELAYED BY 8 8 DAYS, FOR WHICH, THE ASSESSEE HAS FILED THE NECESSARY AFFIDAVIT FOR CONDONATION OF DELAY. IT IS STATED THAT THE DELAY WAS ON ACCOUNT OF MISTAKEN ADVICE GIVEN BY THE AUDITOR ON THE PRESUMPTION THAT THE SAME WAS IN RES PECT OF NOTICE ISSUED U/S.154 OF THE ACT BY THE AO. THE REASONS GIVEN BY THE ASSESSEE HAVE NOT BEEN FOUND TO BE FALSE. IN THESE CIRCUMSTANCES, IN THE INTEREST OF NATURAL JUSTICE, THE DELAY IN FILING OF THE APPEALS IS COND ONED AND THE APPEALS ARE DISPOSED OFF ON MERITS. 4. IT WAS SUBMITTED BY THE LD.AR THAT THE ASSESSEE HA D FILED THESE APPEALS BEFORE THE LD.CIT(A) ON VARIOUS DATES AS TH E ISSUE WAS COMMON IN RESPECT OF THE REJECTION OF THE CLAIM OF EXEMPTION U/S.11 BY INVOKING THE PROVISO TO SEC.2(15) OF THE ACT AS ALSO THE DISALLO WANCE OF THE CAPITAL EXPENDITURE ON DEPRECIATION. THE ASSESSEE HAD FILE D APPLICATION U/S.158A(1) IN FORM-8 U/R.16 BEFORE THE LD.CIT(A), WHEREIN, IT WAS MENTIONED SPECIFICALLY THAT THE IDENTICAL ISSUES WE RE PENDING BEFORE THE HONBLE HIGH COURT IN TAX CASE APPEAL NO.939 OF 201 3, ON APPEAL U/S.260A, FOR THE AY 2009-10 BEING THE IMMEDIATELY PRECEDING AY. IT WAS A SUBMISSION THAT THE LD.CIT(A) HAD NOT ADJUDICATED ON THE SAID DECLARATION. IT WAS A SUBMISSION THAT THE ISSUES I N THESE APPEALS MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICAT ION OF THE APPLICATION/DECLARATION U/S.158A(1) FILED BEFORE HI M FOR THE THREE YEARS. ITA NOS.2323-2325/CHNY/2018 :- 3 -: 5. IN REPLY, THE LD.DR SUBMITTED THAT HE HAD NO OBJEC TION IF THE ISSUES IN THESE APPEALS ARE RESTORED TO THE FILE OF THE LD .CIT(A) FOR ADJUDICATION ON THE FORM-8 DECLARATION U/S.158A(1) AS FILED BY T HE ASSESSEE. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 7. AS IT IS NOTICED THAT THE ASSESSEE HAS FILED DECLA RATION IN FORM-8 U/S.158A(1), IN THE INTEREST OF NATURAL JUSTICE, TH E ORDER OF THE LD.CIT(A) IS SET ASIDE AND THE ISSUES IN THESE APPEALS ARE RESTO RED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATION ON THE FORM-8 DECLARATIO N U/S.158A(1) AS FILED BY THE ASSESSEE. 8. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 06 TH AUGUST, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 06 TH AUGUST, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF