Shri Shlibhadra Sardarnagar Sthankvasi Jain Sangh, RAJKOT-GUJARAT V. The CIT-(Exemption), Ahmedabad

ITA 242/RJT/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6711 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) [CORAM: SHRI S. S. GODARA, JM & SHRI MANISH BORAD, AM ] ITA NO. 242/RJT/2016 ASST. YEAR: - SHRI SHALIBHADRA SARDARNAGAR STHANAKVASI JAIN SANGH, C/O KALPESH S. DOSHI & CO., CHARTERED ACCOUNTANTS, 411, COSMO COMPLEX, MAHILA COLLEGE CIRCLE, RAJKOT. VS. COMMISSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD. APPELLANT RESPONDENT PAN APPELLANT BY SHRI KALPESH DOSHI, AR RESPONDENT BY SHRI YOGESH PANDEY,CIT,DR DATE OF HEARING: 15/2/2017 DATE OF PRONOUNCEMENT: 16/02/2017 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, DATED 27.06.2016 VIDE ORDER NO.CIT(E)/AHD/12AA/894/2015-1 6/44 PASSED U/S 12AA OF THE ACT. 2. BRIEFLY STATED FACTS ARE THAT ASSESSEE FILED AN APPLICATION IN FORM NO.10A FOR REGISTRATION U/S 12AA OF THE ACT BEFORE LD. COMMISSIONER OF INCOME TAX (E) WHO VIDE LETTER DATED 25.01.2016 CALLED FOR VARIOUS ITA NO. 242/RJT/2016 ASST. YEAR 2 INFORMATION BUT ON THE GIVEN DATE NEITHER ASSESSEE ATTENDED THE OFFICE OF LD. COMMISSIONER OF INCOME TAX(E) NOR FIL ED ANY DOCUMENT NOR SOUGHT ANY ADJOURNMENT RESULTANTLY LD.CIT (E) R EJECTED THE APPLICATION U/S 12AA OF THE ACT. 3. AGGRIEVED, ASSESSEE IS NOW IN APPEAL BEFORE THE TRIBUNAL. 4. AT THE OUTSET LD. AUTHORISED REPRESENTATIVE SUBM ITTED THAT FOR UNAVOIDABLE CIRCUMSTANCES ASSESSEE COULD NOT APPEAR BEFORE LD. COMMISSIONER OF INCOME TAX(E). HOWEVER, ALONG WITH APPLICATION FOR REGISTRATION MOST OF THE DETAILS WERE ATTACHED. LD. AUTHORISED REPRESENTATIVE FURTHER REQUESTED IF ONE MORE OPPORT UNITY IS GIVEN TO THE ASSESSEE AND THE ISSUES ARE SET ASIDE TO THE FI LE OF LD. COMMISSIONER OF INCOME TAX(E), ASSESSEE WILL PROVID E ALL NECESSARY INFORMATION TO THE GOOD OFFICE OF LD. COMMISSIONER OF INCOME TAX(E). 5. LD. DEPARTMENTAL REPRESENTATIVE DID NOT RAISE AN Y OBJECTION TO THE REQUEST OF LD. AUTHORISED REPRESENTATIVE FOR SE TTING ASIDE THE ISSUES TO THE FILE OF LD. COMMISSIONER OF INCOME TA X(E) FOR FRESH EXAMINATION. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL PLACED BEFORE US. ASSESSEES APPLICATION U/S 124A W AS REJECTED BY LD. COMMISSIONER OF INCOME TAX(E) FOR NON-APPEARANCE ON THE DATE OF HEARING. LD. AUTHORISED REPRESENTATIVE HAS REQUESTE D FOR ONE LAST OPPORTUNITY AND HAS AGREED TO PROVIDE ALL NECESSARY INFORMATION AND TO ATTEND THE OFFICE OF LD. COMMISSIONER OF INCOME TAX(E) IF THE ISSUES ITA NO. 242/RJT/2016 ASST. YEAR 3 ARE SET ASIDE TO THE FILE OF LD. COMMISSIONER OF IN COME TAX(E). NO OBJECTION WAS RAISED BY LD. DEPARTMENTAL REPRESENTA TIVE TO THIS REQUEST OF LD. AUTHORISED REPRESENTATIVE. WE ARE, T HEREFORE, OF THE VIEW THAT ENDS OF JUSTICE WOULD MEET IF WE SET ASID E ALL THE ISSUES IN THIS APPEAL TO THE FILE OF LD. COMMISSIONER OF INCO ME TAX(E) FOR EXAMINING THE APPLICATION U/S 12AA OF THE ACT AFRES H AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE LD. COMMISSION ER OF INCOME TAX(E) ON THE DATE OF HEARING AND SUBMIT ALL NECESS ARY EVIDENCES/INFORMATION AS REQUIRED BY HIM. 7. IN THE RESULT, THIS APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEBRUARY, 2017 SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 16/02/2017 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, RAJKOT ITA NO. 242/RJT/2016 ASST. YEAR 4 1. DATE OF DICTATION: 16/02/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 16/02/2017 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 17/2/17 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: