THE LORD RANCH TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 367/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3102 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S C TIWARI
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH , MUMBAI BEFORE SRI MAHAVIR SINGH, J M AND SRI RAMIT KOCHAR , A M ITA NO .367 /MUM/2013 (ASSESSMENT YEAR : 2012 - 13 ) THE LORDS RANCH TRUST, B - 04, SHRI VRINDAVAN CHS, VAKOLA, SANTACRUZ EAST, MUMBAI 400 055 VS. THE DIRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PARIMAL CHAMBERS, PAREL, MUMBAI - 12 PAN: A A ATT 8896 K APPELLANT .. RESPONDENT APPELLANT BY (NONE) ADJOURNMENT APPLICATION REJECTED RESPONDENT BY SHRI S. C. TIWARI, DR DATE OF HEARING 15 - 06 - 2016 DATE OF PRONOUNCEMENT 15 - 06 - 2016 O R D E R PER MAHAVIR SINGH , JM : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER PASSED BY THE DIT (EXEMPTION), MUMBAI PASSED U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE (ACT ) I N APPEAL NO. DIT (E) U/S.12A/45239/12 - 13 DATED 03 - 08 - 2012. 2. AT THE OUTSET, IT IS NOTICED THAT THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF THE DIT (EXEMPTION), MUMBAI DENYING REGISTRATION U/S 12A OF THE ACT. 3. WE FIND FROM THE ORDER OF THE DIT (EXEMPTION) THAT THE ASSESSEE HAS NOT ATTENDED DUE TO THE FACT THAT THE NOTICE ISSUED TO THE ASSESSEE WAS RETURNED UN - SERVED BY THE POSTAL AUTHORITIES WITH THE REMARKS NOT KNOWN AND UNCLAIMED. ON QUERY FROM THE BENCH, THE LEARNED D R FAIRLY CONCEDED THAT THE REGISTRATION IS DENIED IN THE ABSENCE OF THE ASSESSEE AND IT CAN GO BACK TO THE FILE OF THE DIT (EXEMPTION ) AFRESH. IN THE ENTIRETY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FEEL THAT LET ONE MORE OPPORTUNITY BE GIVEN TO ITA NO. 367 /MUM/20 1 3 2 THE ASS ESSEE TO REPRESENT ITS CASE BEFORE THE DIT (EXEMPTION) WHO PASSED THE EX - PARTE ORDER. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE PROCEEDINGS AND FILE ALL THE RELEVANT DETAILS AS AND WHEN CALLED FOR. THE ORDER OF THE DIT (EXEMPTION) IS SET ASIDE AN D THE APPEAL OF THE ASSESSEE IS REMANDED BACK TO THE FILE OF THE DIT (EXEMPTION) FOR FRESH CONSIDERATION AFTER EXAMINING THE DETAILS SUBMITTED BY THE ASSESSEE IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 15 /06 / 201 6 . SD/ - SD/ - ( RAMIT KOCHAR ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI , DATED 15 /6 / 201 6 LAKSHMIKA NTA DEKA/SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASSISTANT REGISTRAR ITAT, MUMBAI DATE INITIAL DICTATION PAD ATTACHED WITH THE DRAFT ORDER YES 1. DRAFT DICTATED ON 15 - 06 - 16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16 - 06 - 16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT ( A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//