Pranjali Charitable Society, New Delhi V. DIT(E), Delhi

ITA 2570/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0611 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 24-01-2011
• Assessment Year: misc
• Appeal Filed On: 31-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI RAMACHAN DRAN
• Assessee Lawyers: SAURAV ROHATAGI
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F DELHI) BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO. 2570(DEL)2010 ASSESSMENT YEAR: PRANJALI CHARITABLE SOCIETY, DIRECTOR OF INCOME TAX(EXEMPTIONS), 39, E-1, SEC.7, OPPOSITEM2K, V. INCOME TAX OFF ICE,DISST.CENTRAL, THEATERS, ROHINI, DELHI. LAXMI N AGAR, DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SAURAV ROHATAGI, CA RESPONDENT BY: SHRI RAVI RAMACHANDRAN, SR. DR ORDER PER A.D. JAIN, J.M. THIS IS ASSESSEES APPEAL AGAINST THE ORDER DATED 2 4.6.2008, PASSED BY THE LEARNED DIRECTOR OF INCOME TAX(EXEMPTIONS), DEL HI. THE SOLE GRIEVANCE IS THAT THE ORDER UNDER APPEAL HAS BEEN PASSED WITH OUT SERVICE OF NOTICE ON THE ASSESSEE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTEND ED THAT THOUGH IN THE IMPUGNED ORDER, IT HAS BEEN MENTIONED THAT LETTER D ATED 15.5.2008 WAS ISSUED TO THE ASSESSEE, NO SUCH LETTER/NOTICE WAS EVER SERVED ON THE ASSESSEE. THE ASSESSEE HAS FILED AN AFFIDAVIT TO SUPPORT THIS CONTENTION. ITA 2570(DEL)2010 2 3. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT IN PA RA 2 THEREOF, THE LD. CIT HAS OBSERVED AS FOLLOWS:- 2. A LETTER DATED 02.05.2008 WAS RECEIVED BACK UNSERVED WITH POSTAL REMARKS DOOR LOCKED. ANOTHER LETTER DATED 15.5.2008 FOR COMPLIANCE ON 28.5.2008 WAS ISSUED TO THE APPLICANT . ON 28.5.2008, NEITHER ANYBODY ATTENDED NOR ANY DETAILS WERE FILED . NO COMPLIANCE HAS BEEN MADE TILL TODAY. 4. IT IS THUS SEEN THAT IN THE IMPUGNED ORDER, THOU GH THERE IS MENTION OF ISSUANCE OF LETTER DATED 15.5.2008 TO THE ASSESSEE THERE IS NO REFERENCE, SO FAR AS REGARDS ITS SERVICE ON THE ASSESSEE. THE LEARN ED DR HAS ALSO NOT BEEN ABLE TO SHOW ANYTHING TO PROVE SERVICE ON THE ASSES SEE. FURTHER, THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THAT NO LET TER/NOTICE DATED 15.5.2008 WAS RECEIVED. 5. IT WAS THE ASSESSEE WHO HAD FILED AN APPLICATION IN FORM NO. 10G SEEKING EXEMPTION U/S 80G OF THE I.T. ACT. IT, THE REFORE, DOES NOT STAND TO GAIN ANYTHING BY NOT APPEARING BEFORE THE LD. DIT(E XEMPTIONS). REJECTION OF THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPT ION U/S 80G OF THE ACT EX- PARTE QUA THE ASSESSEE, IN THE ABSENCE OF SERVICE O F NOTICE IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. ITA 2570(DEL)2010 3 6. ACCORDINGLY, THE MATTER IS REMITTED TO THE FILE OF THE LD. DIT(EXEMPTIONS) TO BE DECIDED ON MERIT, IN ACCORDA NCE WITH LAW, ON AFFORDING DUE OPPORTUNITY OF HEARING TO THE ASSESSE E. 7. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.01.2011. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 24.01.2011. *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR