Dr. Vibha Avasthi Datavya Nyas, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 314/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4661 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR A K SINGH
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.314/LKW/2015 ASSESSMENT YEAR:N.A. CIT (EXEMPTION), LUCKNOW. VS DR. VIBHA AVASTHI DAYAVYA NYAS A-1, SECTOR-B, ALIGANJ, LUCKNOW. PAN:AACTD0984G (RESPONDENT) (APPELLANT) SHRI SUDARSHAN AVASTHI APPELLANT BY DR. A. K. SINGH, CIT, D.R. RESPONDENT BY 03/03/2016 DATE OF HEARING 17/03/2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY LEARNED CIT (EXEMPTION), LUCKNOW DATED 20/03/2015 IN THE PR OCEEDINGS U/S 12AA OF THE ACT. IN THIS APPEAL, THE ASSESSEE HAS RAISED S EVERAL GROUNDS BUT THE ONLY GRIEVANCE OF THE ASSESSEE IS REGARDING REJECTI ON OF APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT. 2. ON THE DATE OF HEARING, SHRI SUDARSHAN AVASTHI, A TRUSTEE OF THE ASSESSEE APPEARED AND MADE ARGUMENTS IN DETAIL WHER EAS LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT (EXE MPTION). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT IN THE PRESENT CASE, IT IS NOTED BY CIT (EXEMPTION) THAT T HE DATE OF RECEIPT OF APPLICATION OF THE ASSESSEE IS 18/09/2014. IN PARA NO. 2 OF THE IMPUGNED ORDER, IT IS NOTED BY LEARNED CIT (EXEMPTION) THAT THE FIRST NOTICE WAS ISSUED ON 04/03/2015 FIXING THE DATE OF HEARING ON 12/03/2 015. THEREAFTER, HE 2 NOTED THAT ON THIS DATE, SHRI M. N. MISHRA, A.R. OF THE ASSESSEE APPEARED AND FILED REPLIES ON SOME POINTS AND THEREAFTER, TH E HEARING WAS ADJOURNED TO 17/03/2015 ON HIS REQUEST FOR FILING REMAINING D ETAILS. ON 17/03/2015, MS. MANI AVASTHI, ONE OF THE TRUSTEES FILED REPLY V IDE LETTER DATED 16/03/2015 AND THEREAFTER, THE IMPUGNED ORDER WAS P ASSED ON 20/03/2015. UNDER THESE FACTS, WE FEEL THAT SUFFICIENT OPPORTUN ITY OF HEARING WAS NOT PROVIDED AND THEREFORE, UNDER THESE FACTS, THE MATT ER SHOULD GO BACK TO THE FILE OF LEARNED CIT (EXEMPTION) FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF LEARNED CIT (EXEMPTION) AND RESTORE THE MATTER B ACK TO HIS FILE TO DECIDE THE ISSUE AFRESH AFTER PROVIDING ADEQUATE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF THIS DECISION, WE MAKE NO COM MENT ON THE MERIT OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GAROD IA ) JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED:17/03/2016 *SINGH COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR