Bhubaneswar-Cuttack Police Commissionerate Welfare Fund, Bhubaneswar V. CIT, Cuttack

ITA 366/CTK/2011

• Counselvise Citation: 36622114 RSA 2011
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-08-2011
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: S C BHADRAB MOHANTY ARS
• Keywords: Set aside

Judgement Text

IN THE INCME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM ITA NO. 366/CTK/2011 BHUBANESWAR - CUTTACK POLICE COMMISSIONERATE WELFARE FUND, BIDYUT MARG, BHUBANESWAR 751 001 PAN: AAAJP 1161 D. V ERSUS THE COMMISSIONER OF INCOME - TAX, AYAKAR BHAWAN,RAJASWA VIHAR, BHUBANESWAR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI S.C.BHADRA/B.MOHANTY,ARS FOR THE RESPONDENT SHRI A.BHATTACHARJEE, DR DATE OF HEARING : 13.09.2011 DATE OF PRONOUNCEMENT : 16.09.2011 ORDER SHRI K.K.GUPTA, AM : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER DT.21.6.2011 OF THE COMMISSIONER OF INCOME - TAX, BHUBANESWAR REJECTING THE APPLICATION FILED BY THE ASSESSEE BEFORE HIM SEEKING GRANT FOR REGISTRATI ON U/S.12AA OF THE INCOME - TAX ACT,1961. 2. HAVING HEARD BOTH THE PARTIES AND PERUSING THE IMPUGNED ORDER OF THE LEARNED CIT, WE FOUND THAT THE LEARNED CIT(A) HAS REJECTED THE ASSESSEES APPLICATION DT.23.2.2011 IN FORM NO.10A SEEKING GRANT OF REGISTRATIO N U/S.12AA, ON THE GROUND OF NON - COMPLIANCE OF THE ASSESSEE ON THE DATE FIXED FOR HEARING TO PRODUCE DOCUMENTS AND BOOKS OF ACCOUNT. THE LEARNED AR OF THE ASSESSEE EXPLAINED THE REASON FOR NON - COMPLIANCE TO BE DUE TO SHIFTING OF OFFICE OF THE ASSESSEE FROM STATE GUEST HOUSE ANNEX, BHUBANEWSAR TO ITS PRESENT LOCATION I.E., BIDYUT MARG, BHUBANESWAR WHEN THE CONCERNED FILE DEALING WITH THE MATTER WERE TEMPORARILY DISLOCATED. AFTER CONCERTED EFFORTS THE FILE WAS TRACED OUT BUT BY THAT TIME THE SCHEDULED DATE OF HEARING WAS ALREADY OVER. IN VIEW OF THIS, THE LEARNED AR OF THE ASSESSEE CONTENDED THAT THE NON - COMPLIANCE BEFORE THE LEARNED CIT WAS NOT INTENTIONAL , AND SINCE THE CONCERNED FILE IS AVAILABLE AS OF NOW THE REQUIRED DOCUMENTS/BOOKS OF ITA NO.366/CTK/2011 2 ACCOUNT CAN BE PROD UCED BEFORE THE LEARNED CIT IF AN OPPORTUNITY IS ALLOWED TO THE ASSESSEE. THE LEARNED DR OPPOSED TO THE ABOVE CONTENTION OF THE LEARNED AR OF THE ASSESSEE AND STATED THAT SINCE THE ASSESSEE FAILED TO COMPLY IN PRODUCING THE REQUIRED DOCUMENTS/BOOKS OF ACCO UNTS, THE LEARNED CIT IS JUSTIFIED IN REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S.12AA. HE, HOWEVER, COULD NOT CONTROVERT THE FACT OF SHIFTING OFFICE FROM ONE PLACE TO OTHER. THEREFORE, THE REASON AS STATED BY THE LEARNED AR OF THE ASSESSEE THAT THE CONCERNED FILES DEALING WITH THE MATTER WERE TEMPORARILY DISLOCATED DURING THE PERIOD OF SHIFTING CANNOT BE IMPROBABLE. IN SUCH VIEW OF THE MATTER SINCE THE NON - COMPLIANCE OF THE ASSESSEE WAS NOT INTENTIONAL AND SINCE THE ASSESSEE AS OF NOW IS HAVING THE REQUIRED DOCUMENTS/BOOKS OF ACCOUNTS, FOR THE ENDS OF JUSTICE WE SET ASIDE THE ORDER OF THE LEARNED CIT AND RESTORE THE MATTER TO HIS FILE FOR RECONSIDERATION OF THE APPLICATION IN FORM NO.10 A FILED BY THE ASSESSEE ON 23.2.2011 SEEKIN G REGISTRATION U/S.12AA AND PASS ORDERS IN ACCORDANCE WITH LAW AFTER VERIFICATION OF THE DOCUMENTS/BOOKS OF ACCOUNTS PRODUCED BY THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE THE LEARNED CIT IN EARLY DISPOSAL OF THE CASE BY PRODUCING THE REQUIRE D DOCUMENTS/BOOKS OF ACCOUNT AT THE EARLIEST POSSIBLE TIME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. S D/ - S D/ - (K.S.S.PRASAD RAO) JUDICIAL MEMBER (K.K.GUPTA) ACCOUNTANT MEMBER DATE: 16 TH SEPTEMBER, 2011 H.K.PADHEE, SENIOR PRIVATE SECRETARY. ITA NO.366/CTK/2011 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: BHUBANESWAR - CUTTACK POLICE COMMISSIONERATE WELFARE FUND, BIDYUT MARG, BHUBANESWAR 751 001 2. THE RESPONDENT: THE COMMISSIONER OF INCOME - TAX, AYAKAR BHAWAN,RAJASWA VIHAR, BHUBANESWAR. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.