Surat District Taekwando Association, Ahmedabad V. Commissioner of Income Tax-I, Surat

ITA 3080/AHD/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0034 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-10-2016
• Assessment Year: misc
• Appeal Filed On: 21-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIBHA BHALLA
• Assessee Lawyers: JIGAR M PATEL
• Keywords: Opportunity of being heard
• Section: 12A; 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ ITA NO. 3080/AHD/2014 SURAT DISTRICT TAEKWANDO ASSOCIATION, C/O. MUKESH M. PATEL & CO., 3-4, VITHALBHAI BHAVAN, NR. SP COLONY RLY. CROSSING, AHMEDABAD-13 PAN : AAMTS 8783 J VS THE COMMISSIONER OF INCOME-TAX-I, SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI JIGAR M. PATEL, AR REVENUE BY : MRS. VIBHA BHALLA, CIT-DR / DATE OF HEARING : 17/10/2016 / DATE OF PRONOUNCEMENT: 11/11/2016 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER:- THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I, SURAT DATED 24.09.201 4 REJECTING THE REGISTRATION OF ASSESSEE U/S 12A(A) OF THE INCOME-T AX ACT, 1961. 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- 1. THAT THE LEARNED COMMISSIONER OF INCOME-TAX (CIT-I, SURAT) ERRED IN LAW AND ON FACTS IN ARBITRARILY REJECTING THE APPLICATI ON OF THE APPELLANT FOR REGISTRATION U/S 12A OF THE I.T. ACT, EVEN WITHOUT GRANTING A REASONABLE OPPORTUNITY TO THE APPELLANT, AS PROVIDED UNDER THE PROVISO TO SEC. 12AA(1) OF THE I.T. ACT. 2. WITHOUT PREJUDICE TO THE ABOVE, THE LETTER ADDRESSE D BY THE ITO (TECH.) FOR THE COMMISSIONER OF INCOME-TAX-I, SURAT, DOES NOT E VEN MEET WITH THE LEGAL REQUIREMENTS AS ENVISAGED U/S 12AA OF THE I.T . ACT AND TO THIS EXTENT DOES NOT QUALIFY TO BE A LAWFUL ORDER UNDER THE PROVISIONS OF SEC. 12AA. THE SAID LETTER FURTHER SUFFERS FROM A NUMBER OF FACTUAL ERRORS AND ITA NO. 3080/AHD/2014 SURAT DIST. TAEKWANDO ASSOCIATION VS. CIT 12AA OF IT ACT 2 DISCREPANCIES AS WILL BE POINTED OUT BY THE APPELLA NT DURING THE COURSE OF THE HEARING BEFORE THE HONBLE ITAT. 3. WE HAVE HEARD BOTH PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH ORDER OF THE CIT. THE ONLY GRIEVA NCE OF THE APPELLANT IS THAT HE HAS NOT BEEN HEARD PROPERLY AND REASONABLE OPPORTUNITY HAS NOT BEEN GRANTED. WE HAVE ALSO GONE THROUGH THE AFFIDA VIT FILED BY THE APPELLANT AND HEARD THE LD. AR. WE ARE CONVINCED W ITH THE ARGUMENTS OF LD. AR. THE ORDER OF THE CIT IS SET ASIDE AND THE MATT ER IS SENT BACK TO THE FILE OF CIT WHO WILL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND WILL CONSIDER ALL DOCUMENTS AND ARGUMENTS TO BE SUPPLEMENTED BY THE APPELLANT AND THEREAFTER PASS AN ORDER IN ACCORDANC E WITH THE LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 11 TH NOVEMBER, 2016 AT AHMEDABAD. SD/- SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) MAHAVIR PRASAD (JUDICIAL MEMBER) AHMEDABAD; DATED 11/11/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD