DULAL, Mayurbhanj V. CIT, Cuttack

ITA 32/CTK/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4442 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-01-2011
• Court: TRIBUNAL
• Department Lawyers: M R
• Assessee Lawyers: NABNIT GHOSAL
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK ( ) BEFORE . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER. /AND . . . , S HRI K.S.S.PRASAD RAO , JUDICIAL MEMBER / I.T.A.NO. 32/CTK/2011 / ASSESSMENT YEAR 2010 - 11 DULAL , AT: CONVENT SCHOOL ROAD, P.O.B ARIPADA, MAYURBHANJ - 757 001 PAN: AAATD 5417 C - - - VERSUS - COMMISSIONER OF INCOME - TAX, CUTTACK . ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI NABNIT GHOSAL, AR / FOR THE RESPONDENT: / SHRI M.R.PANIGRAHI, DR / ORDER . . , , SHRI K.K.GUPTA, ACCOU NTANT MEMBER. THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DT.30.11.2010 OF THE COMMISSIONER OF INCOME - TAX REJECTING THE APPLICATION SEEKING GRANT OF APPROVAL U/S.80(G)(5)(VI) OF THE INCOME - TAX ACT,1961. 2. THE UNDISPUTED FACTS ARE THAT ON THE ALLEGATION TH AT THE ASSESSEE INSTITUTION DID NOT COMPLY WITH THE TERMS OF THE LETTER THROUGH WHICH THE INSTITUTION WAS REQUIRED TO FURNISH DETAILS OF ACTIVITIES AND BOOKS OF ACCOUNT ALONG WITH SUPPORTING VOUCHERS FOR THE LAST THREE YEARS, THE EARNED CIT HAS REJECTED TH E APPLICATION SEEKING APPROVAL U/S.80(G)(5)(VI) OF THE INCOME - TAX ACT,1961. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED BEFORE US THAT THE ASSESSEE - ORGANIZATION, DULY REGISTERED UNDER SOCIETIES REGISTRATION ACT XXI OF 1860 AND U/S.12AA OF THE INCOME - TAX ACT,1961 SINCE THE ASSESSMENT YEAR 2007 - 08, HAD APPLIED FOR THE GRANT OF APPROVAL U/S.80G(5)(VI) OF THE I.T.ACT,1961 BEFORE THE COMMISSIONER OF INCOME TAX IN THE PR ESCRIBED FORM 10% UNDER RULE 11AA OF THE INCOME - TAX RULES,1962 ON 17.5.2010 ( WHICH ACCORDING TO THE LEARNED CIT WAS DT.24.5.2010) . THE LEARNED CIT ISSUED A LETTER DT.23.11.2010 REQUIRING THE ASSESSEE I.T.A.NO. 32/CTK/2011 2 TO FURNISH THE DOCUMENTS AS DETAILED THEREIN, FIXING DA TE FOR THE PURPOSE ON 26.11.2010, WHICH WAS RECEIVED BY THE ASSESSEE ON 24.11.2010. VIDE AN APPLICATION DT. 24.11.010 SENT BY REGISTERED POST, THE ASSESSEE REQUESTED FOR ADJOURNMENT WITH A PRAYER TO POST THE CASE TO SOME OTHER DATE AFTER 5 TH DECEMBER, 2010 ON THE GROUND THAT THE DIRECTOR OF THE ASSESSEE WAS OUT OF HEADQUARTERS FOR A PERIOD OF FIFTEEN DAYS. THE LEARNED COUNSEL FOR THE ASSESSEE PRODUCED THE COPIES OF THE ABOVE IN A PAPER BOOK. THE LEARNED DR DID NOT DISPUTE THE ABOVE FACTS. WE FIND THAT THE LEARNED CIT HAS PASSED THE ORDER ON DT.30.11.2010 , WHEREIN THERE IS NO WHISPER ABOUT THE APPLICATION OF ASSESSEE DT.24.11.2010 , MAY IT BE FOR THAT THE SAID APPLICATION WOULD NOT HAVE REACHED TO LEARNED CIT AS ON THE DATE HE PASSED THE ORDER I.E., DT.30.11. 2010. BE THAT AS IT MAY, SINCE THERE IS ONLY TWO DAYS TIME FOR MAKING COMPLIANCE TO THE LETTER ISSUED BY THE LEARNED CIT; THE TIME OF SIX MONTHS STIPULATED IN RULE 11AA(6) OF THE I.T.RULES,1962 WAS NOT GOING TO BE EXPIRED SPECIFICALLY IN VIEW OF THE PROVIS O THERETO WHICH EXCLUDES THE TIME TAKEN BY THE APPLICANT WHILE RECKONING THE TIME LIMIT; AND THE ASSESSEE SOUGHT ADJOURNMENT ON THE GROUND MENTIONED THEREIN, THE PRINCIPLE OF NATURAL JUSTICE REQUIRES AN OPPORTUNITY TO BE ALLOWED TO THE ASSESSEE FOR COMPL IANCE TO THE LETTER OF THE LEARNED CIT DT.23.11.2010. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT AND RESTORE THE MATTER TO HIS FILE FOR CONSIDERATION OF THE APPLICATION SEEKING APPROVAL U/S.80G(5)(VI) AFRESH AFTER ALLOWING AN OPPORTUNI TY TO THE ASSESSEE - INSTITUTION. THE ASSESSEE - INSTITUTION IS ALSO DIRECTED TO PRODUCE ALL THE REQUIRED DETAILS AND COOPERATE WITH LEARNED CIT IN DISPOSING OF ITS APPLICATION AT THE EARLIEST. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS CONSIDERED AS ALLO WED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 28 TH APRIL, 2011 S D/ - S D/ - ( . . . ) , ( K.S.S.PRASAD RAO), JUDICIAL MEMBER ( . . ) , , (K.K.GUPTA), ACCOUNTANT MEMBER. ( ) DATE: 28 TH APRIL, 2011 ( ), I.T.A.NO. 32/CTK/2011 3 - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : DULAL, AT: CONVE NT SCHOOL ROAD, P.O.BARIPADA, MAYURBHANJ - 757 001 2 / THE RESPONDENT: COMMISSIONER OF INCOME - TAX, CUTTACK. 3 . / THE CIT, 4 . ( )/ THE CIT(A), 5 . / DR, CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY, / BY ORDER, [ ] SENIOR PRIVATE SECRETARY ( H.K.PADHEE ), SENIOR.PRIVATE SECRETARY.