Swarankar Seva Sansthan, Kolkata V. DIT (Exemption), Kolkata, Kolkata

ITA 257/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7973 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 08-02-2010
• Court: TRIBUNAL
• Department Lawyers: MANORANJAN BISWAS
• Assessee Lawyers: S D VERMA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'B BENCH : KOLKATA (BEFORE HONBLE SRI D.K.TYAGI, J.M. AND HONBLE S RI B.K.HALDAR, A.M.) I.T.A. NOS. 257 & 258 /KOL/2010 ASSESSMEN T YEARS : SWARNKAR SEVA SANSTHAN VS. DIT(EXEMPT),KOLKATA (PAN NO. AAITS 3398B) (APPELLANT) (RESPONDENT) APPELLANT BY : SR I S.D.VERMA. RESPONDENT BY : SRI MANORANJAN BISWAS. O R D E R PER SHRI B.K.HALDAR, A.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAIN ST THE COMBINED ORDER OF THE LEARNED DIT(EXEMPTION) , KOLKATA DATED 22.9.09 REJECTING THE APPLICATION FOR APPROVAL U/S 80G(5)(VI) AND GRANT OF REGISTRATIO N U/S 12AA RESPECTIVELY. 2. AT THE TIME OF HEARING IT WAS CONTENDED BY THE LEARNED A.R. FOR THE ASSESSEE THAT THE NOTICES WERE NOT SENT TO THE C ORRECT ADDRESS BY THE LEARNED DIT(EXEMPTION) AND, THEREFORE, THE ASSESSEE COULD N OT APPEAR BEFORE HIM TO PUTFORTH ITS CASE . IT WAS PRAYED THAT THE CASES MAY BE SENT BACK TO THE LEARNED DIT(EXEMPT) SO THAT THE ASSESSEE CAN PUTFORTH ITS CASE BEFORE HIM. 3. THE LEARNED D.R. HAS NO OBJECTION TO THE ABO VE SUBMISSIONS OF THE LEARNED A.R. FOR THE ASSESSEE. 4. IN VIEW OF THE ABOVE , WE SET ASIDE THE IMPUGN ED ORDER OF THE LEARNED DIT(EXEMPT) AND REMIT THE MATTERS BACK TO HIS FI LE WITH THE DIRECTION THAT FRESH ORDERS BE PASSED AS PER LAW AFTER GIVING THE AS SESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. 2 ORDER PRONOUNCED IN THE OPEN COURT ON 12.03.2010 SD/- SD/- (D.K.TYAGI) (B.K.HALDAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.03.2010 COPY FORWARDED TO :- 1) DIT, EXEMPTION, KOLKATA. 2) SWARNKAR SEVA SANSTHAN, 6, HANSPUKUR 1 ST LANE, 3 RD FLOOR,ROOM-312 KOLKATA. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. BY ORDER ASSISTANT REGISTRAR BCD I.T.AT., KOLK ATA.