Shri Vishwakalyan Jivraksha Pratishthan., Pune V. ITO, Pune

ITA 2485/PUN/2012

• Counselvise Citation: 248524514 RSA 2012
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Assessee Lawyers: S N DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER , AND SHRI R.K.PANDA, ACCOUNTANT MEMBER. ITA.NO.2485/PN/2012 (ASSTT. YEAR : 2005-06) VISHWAKALAYAN JIVRAKSHA PRATHISTHAN, C/O SHRI ANIL CHUNILAL GUGALE, 75, VISHAL PAVANNAGAR, CHICHWAD, PUNE. .. APPELLANT PAN: AAKTS8989C VS. ITO, WARD-4, PUNE. .. RESPONDENT ASSESSEE BY : SHRI S.N.DOSHI DEPARTMENT BY : MS.ANN KAPTHUAMA DATE OF HEARING : 05.06.2013 DATE OF PRONOUNCEMENT : 20.06.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) ON FOLLOWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE T HE LEARNED CIT(A) HAS ERRED IN HOLDING THAT THERE IS DELAY IN FILING THE APPEAL ON THE BASIS OF TOTALLY INCORRECT APPRECIATI ON OF FACTS LEADING TO WRONG CONCLUSION AND DISMISSING THE APPE AL ON THAT GROUND. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE E VEN ON DISMISSING THE APPEAL BY NOT CONDONING THE DELAY TH OUGH IS NOT THE CORRECT FACT, LEARNED CIT(A) HAS ERRED IN D ECIDING THE APPEAL ON MERIT: I) WITHOUT DEALING WITH THE GROUND OF CHALLENGING THE VALIDITY OF THE ASSESSMENT ORDER PASSED U/S.144. II) CONFIRMING THE ASSESSED INCOME BY ASSIGNING THE UNJUSTIFIABLE REASONS. 2. THE ASSESSING OFFICER PASSED ORDER U/S.144 WHICH WAS APPEALED BEFORE THE CONCERNED CIT(A). THE SHORT CO NTROVERSY BEFORE 2 US IS THAT ASSESSEE CLAIMED THAT HE WAS NOT SERVED WITH NOTICE AT RELEVANT POINT OF TIME. WHILE STAND OF THE REVENUE HAS BEEN THAT NOTICES WERE SERVED ON SHRI SANJAY MANIKCHAND GANDH I, WHO IS ONE OF THE SIGNATORY AUTHORITY OF THE ASSESSEE TRUST. THE LD. AUTHORISED REPRESENTATIVE DEMONSTRATED THAT THE CIT(A) HAS REL IED ON EXISTENCE OF SHRI SANJAY MANIKCHAND GANDHI AS IMPORTANT SIGNA TORY OF ASSESSEE TRUST, BUT THE FACT IS THAT SHRI SANJAY MA NIKCHAND GANDHI IS RUNNING ABOL PRANI RAKSHA KENDRA, VAMBORI, AT TA L.RAHURI, DIST. AHMEDNAGAR. AS MENTIONED ON EXTRACTED PAPER BY CIT (A) AT PAGE NO.6 OF HIS ORDER, THE SAID EXTRACT AT TOP OF IT ME NTIONS ASSESSEE WHERE IT HAS BEEN MENTIONED THAT ABOL PRANI RAKSHA KENDRA, VAMBORI, IS OPERATIONAL BY ASSESSEE COMPANY. IT DO ES NOT MEAN THAT ASSESSEE COMPANY IS RUNNING FROM ABOL PRANI RA KSHA KENDRA, VAMBORI, WHEREIN SAID SHRI SANJAY MANIKCHAND GANDHI IS AUTHORISED SIGNATORY. FROM THIS WE DRAW THE INFERE NCE THAT SERVICE ON SHRI SANJAY MANIKCHAND GANDHI, AUTHORISED SIGNAT ORY OF ABOL PRANI RAKSHA KENDRA, VAMBORI, DOES NOT MEAN TO SERV ICE ON ASSESSEE COMPANY. WITHOUT DUE SERVICE ON ASSESSEE C OMPANY, PROCEEDINGS AGAINST THE ASSESSEE AMOUNTS TO BE WITH OUT DUE OPPORTUNITY OF HEARING. SO, IN THE INTEREST OF JUS TICE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO H IM WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AF TER PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. SINCE WE A RE RESTORING THE MATTER ON TECHNICAL ISSUE, SO WE ARE REFRAINING TO COMMENT ON THE MERIT OF THE ISSUE AT HAND. 3. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS THE 20 TH DAY OF JUNE, 2013. SD/- SD/- ( R.K.PANDA ) ( SHAILENDRA KUMAR YAD AV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED THE 20 TH JUNE, 2013 3 ANKAM COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE ITO, WARD-4, PUNE. 3. THE CIT(A)-I, PUNE. 4. THE CIT-I, PUNE. 5. THE DR A BENCH, PUNE. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.