M/s. National Institute of Open Schooling, Noida V. ADIT (E), New Delhi

ITA 3669/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6948 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 12-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 05-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B : NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER. ITA NO. 3669/DEL/2015 [ASSESSMENT YEAR: 2006 - 07] ITA NO. 3670/DEL/2015 [ASSESSMENT YEAR: 2007 - 08] ITA NO. 3671/DEL/2015 [ASSESSMENT YEAR: 2008 - 09] ITA NO. 3672DEL/2015 [ASSESSMENT YEAR: 2009 - 10] NATIONAL INSTITUTE OF OPEN SCHOOLING VS. ADIT (E) A - 24 - 25, INSTITUTIONAL AREA, CIRCLE - II NH - 24, SECTOR - 62 NEW DELHI NOIDA AAATN4906C [APPELLANT] [RESPONDENT] ASSESSEE BY : SHRI SALIL AGGA RWAL, ADV, SH. SANJEEV JAIN, CA REVENUE BY : MS. RACHNA SINGH, CIT, DR ORDER PER J. SUDHAKAR REDDY , ACCOUNTANT MEMBER 2 THESE APPEALS ARE FILED BY THE ASSESSEE DIRECTED AGAINST ORDER OF LD.CIT(A) - 40, NEW DELHI DT. 30.3.2015 PERTAINING TO THE A.Y. 2006 - 07, 2007 - 08, 2008 - 09 AND 2009 - 10. 2. FACTS IN BRIEF: - THE ASSESSEE IS A REGISTERED SOCIETY FORMED UNDER RESOLUTION/NOTIFICATION ISSUED BY T HE MINISTRY OF HUMAN RESOURCES DEVELOPMENT, GOVERNMENT OF INDIA AS AN AUTONOMOUS ORGANIZATION. IT PROVIDES EDUCATIONAL NEEDS OF SCHOOL DROP OUTS, WORKING ADULTS, HOUSE WIVES AND SOCIALLY DISABLED SECTIONS THROUGH DISTANCE EDUCATION . THE MISSION OF NATIO NAL INSTITUTE OF OPEN SCHOOLING (NIOS) IS TO PROVIDE EDUCATION TO ALL WITH SPECIAL CONCESSION FOR GIRLS AND WOMEN, RURAL YOUTH AND OTHER DISADVANTAGED PERSONS WHO COULD NOT CONTINUE THEIR EDUCATION IN THE FORMAL EDUCATION SYSTEM. IT IS REGISTERED U/S 12A AND S. 2(15) OF THE INCOME TAX ACT, 1961 (THE ACT). THE CBDT HAS NOTIFIED THE ASSESSEE FOR EXEMPTION U/S 10(23)( C)(VI) OF THE ACT UP TO THE A.Y. 2005 - 06. 3. AFTER HEARING RIVAL CONTENTIONS, PERUSING THE PAPERS ON RECORD AND ORDERS OF AUTHORITIES BELOW AS WELL AS THE CASE LAWS CITED, WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY PASSED AN EX PARTE ORDER, DUE TO NON COOPERATION OF THE ASSESSEE. 3 4. THE LD.COUNSEL FOR THE ASSESSEE HAD OBTAINED A NUMBER OF ADJOURNMENTS. NUMEROUS ADJOURNMENT LETTERS WERE FI LED AND IT APPEARS THAT THIS IS NOT A CASE WHERE THE LD.COUNSEL FOR THE ASSESSEE CO - OPERATED WITH THE DEPARTMENT IN DISPOSAL OF THE APPEALS. 5. WE FIND FROM PARA 4.9 PAGE 6 OF THE LD.CIT(A) S ORDER THAT , THE ASSESSEE S COUNSEL HAD APPEARED ON 25.3.2015 AT 4 P.M. 6. WE DO NOT DESIRE TO GO INTO THE ISSUES RECORDED IN THIS PARAGRAPH AND THE ARGUMENTS AND COUNTER ARGUMENTS MADE BY BOTH THE SIDES. SUFFICE TO SAY THAT THE COUNSEL APPEARING BEFORE THE PRESIDING AUTHORITY HAS TO SHOW RESPECT TO THE CHAIR AND B EHAVE WITH DIGNITY. THE PRESIDING OFFI CER SHOULD BE SHOWN DUE RESPECT IN ALL CIRCUMSTANCES. 7. AFTER CAREFULLY CONSIDERING ALL ASPECTS, WE ARE OF THE CONSIDERED OPINION THAT ALL THESE APPEALS SHOULD BE RESTORED TO THE FILE OF LD. CIT(APPEALS) FOR FRESH ADJ UDICATION IN ACCORDANCE WITH LAW, AFTER AFFORDING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 5 TH APRIL, 2017, TAKE NOTICE AND THEREAFTER COOPERATE IN DISPOSAL OF THE APPEA LS. IF THE ASSESSEE OR ITS COUNSEL DO NOT COOPERATE WITH THE LD.FIRST APPELLATE AUITHORITY IN DISCHARGING OF HIS 4 FUNCTIONS, HE SHALL BE AT LIBERTY TO PASS SUCH ORDERS AS HE DEEMS FIT. WITH THESE OBSERVATIONS WE RESTORE ALL THESE APPEALS TO LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 8. IN THE RESULT ALL THESE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JANUARY, 2017. SD/ - SD/ - (BEENA A PILLAI) (J.S. REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24 TH JANUARY, 2017 * MANGA 5 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI