Shri Bishnoi Sabha , Panchkula V. Exemption Ward, Ambala

ITA 371/CHANDI/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1396 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 21-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एकल सद यीय’, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH ीमती दवा संह, या#यक सद य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 371&372/CHD/2021 नधा रण वष / Assessment Year : 2017-18 & 2018-19 Shri Bishnoi Sabha, Plot No.1, Bishnoi Mandir Dharamsala, Sector 15, Panchkula. बनाम VS Exemptions Ward, Ambala. थायी लेखा सं./PAN No: AALAS2179L अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Karan Bioshnoi, CA राज व क! ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 31.05.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 30.06.2022 आदेश/ORDER B o t h t h e p r e s e n t a p p e a l s h a ve b e e n f i le d b y t h e a s se s s e e w h e r e i n t h e c o r r e c t ne s s o f t h e se p a r a t e o r d e r s d a ted 2 2 / 0 9 / 2 0 2 1 p a s s e d b y t h e F i r s t A p p e l l a t e A u t h or i t y a s N F A C ( i . e . N a t i o n a l F a c e le s s A p p e a l C e n t re ) , D e l h i p e r t ai n i n g t o 2 0 1 7 – 1 8 a n d 2 0 1 8 – 1 9 a s s e s s m e n t y e a r s i s a s s a i le d o n i d e n t i c a l g r o u n d s . A c c o r d i n g l y i t w a s a c o m m o n s t a n d o f t h e pa r t i e s b e f o r e t h e B e n c h t h a t s i n c e t h e i s s u e s r a i s e d i n b ot h a p p e a l s a r e i de n t i c a l , t h e a r g u m e n t s a d v a n ce d i n I TA 3 7 1 / C h a n d i g a r h / 2 0 2 2 s h a l l a d d r e s s t h e i s s u e s r a i s e d I TA i n 3 7 2 / C h a n d i g a r h / / 2 2 . A c c o r d i n g l y t h e g r o u n d s r a i s e d b y t he ITA/371&372/CHD/2021 A.Y. 2017-18 &2018-19 Page 2 of 4 a s s e s se e i n I TA 3 7 1 / C h a n d i g a r h / 2 2 a r e r e p r o d u c e d h er e u n d e r f o r c o m p l e t e n e s s : 1. The order of the learned C1T (Appeal) is unjustified and harsh. 2 . That the learned assessing officer levied tax on gross revenue without taking into consideration expenditure incurred to earn income. So the order of CPC is unjustified and against the provisions of Income Tax Act. The honorable CIT (Appeal) has also not considered the genuine claim of expenses. 2 . Th e l d . A R i n v i t i n g a t t e n t i o n t o t h e i m p u g n e d o rd e r s u b m i t t e d t h a t t h e a s s e s s e e b y m i s t a k e h a s f i l e d a r e t u r n i n f o r m N o . 7 i n s t e a d o f f i l i n g t h e r e t u r n i n I TR - . 5 C o n s e q ue n t l y t h e d e t a i l s f o r e x p e n s e s e t c . c o u l d n o t b e p u n c h e d i n . I t w a s h i s s u b m i s s i o n t h a t o n a c c o u n t o f a m i s t a k e i n f i l in g t h e r e t u r n i n t h e w r o n g f o r m , t h e a p p e a l o f t h e a s s e s s e e h a s be e n d i s m i s s e d w i t h o u t a d d r e s s i n g t he f a c t s . I n t he s e c ir c u m s t a n c e s i t w a s h i s l i m i t e d p r a y e r t h a t t h e i s s u e m a y b e r e ma n d e d b a c k t o t h e f i l e o f t he F i r s t A p p e l l a te A u t h o r i t y t o p a ss a n o r d e r i n a c c o r d a n c e w i t h l a w c o n s i d e r i n g th e f a c t s o n r e c o rd. 3 . Th e l d . S r . D R M s . D h a r w a s h e a r d . Th e l d . S r . D R a g r e e d t h a t t h e a s s e s s e e h a s f i l e d i t s r e t u r n u s i n g a n i n co r r e c t f o r m . I n t h e f a c t s o f t h e p r e se n t c a s e i t w a s h e r s u b m i s si o n t h a t t h e a s s e s se e h a s c l a i m e d e x p e n d i t u r e f o r t h e g r o s s r e c ei p t s. H o w e v e r , t he d e ta i l s w e r e n o t p un c h e d i n b y t h e a s se s se e , a s a r e s u l t t h e r e o f , th e c l a i m o f t h e a s s e s s e e w a s r e je cte d . I t w a s a g r e e d b y h e r t h a t t h e a s se s s e e h a s n o t c l a i m e d e xem p t i o n u n d e r s e c t i o n 1 0 ( 2 3 C ) ( v ) o f t h e I n c o m e Ta x A c t w h i ch h a s b e e n t h e s u b je c t m a t t e r o f c o n s i d e r a t i o n b y t h e N F A C , D el h i s i t t i n g ITA/371&372/CHD/2021 A.Y. 2017-18 &2018-19 Page 3 of 4 a s C I T ( A p p e a l s ) . C o n s i d e r i n g t h e l i m i t e d r e q u e s t of t he a s s e s se e , s h e p o s e d n o o b j e c t i o n t o t h e p r a ye r f o r a r e m a n d . 4 . I h a v e h e a r d t he s u b m i s s i o n s a n d p e r u s e d t h e m a te r i a l a v a i l a b l e o n r e c o r d . I n t he l i g h t o f t h e s u b m i s s i o ns o f t he p a r t i e s b e f o r e t h e B e n c h , c o n s i d e r i n g t h e i s s u e s I a m o f t h e v i e w t h a t i n t h e i n t e re s t s o f s u b s t a n t i a l j u s t i c e , i t w o u l d b e a p p r o p r i a t e t o s e t a s i d e t h e i m p u g n e d o r d e r s r e sp e ct i ve l y a n d r e s t o r e t he s a m e b a c k t o t h e f i l e o f t h e C I T ( A p p e al s ) w i t h a d i r e c t i o n t o p a ss a s p e a k i n g o r d e r i n a c c o r d a n c e w it h l a w a d d r e s s i n g t h e s p e c i f i c g r i e v a n ce o f t h e a s s e s s e e . Th e a s s e s s e e i s d i r e c t e d t o p l a c e o n r e c o r d t h e s p e c i f i c d e t a i l s o f i t s e x pe n s e s e t c . s ou g h t t o b e c l a i m e d . Th e L d . C I T( A p pe a l s ) s h a l l a d m i t t h e e v i d e n c e s a n d p a s s a n o r d e r a f te r g i v i n g t h e a s s e ss e e a r e a s o n a b l e o p p o r t u n i t y o f b e i n g h e a r d . Th e f a c t th a t t he a s s e s se e b y m i s t a k e h a s f i l e d it s r e t u r n u s i n g a n in c o r r e c t F o r m s h a l l n o t b y i t s e l f b e t he r e a s o n f o r d e n y i n g r e l ie f t o t he a s s e s se e . I n c a s e t h e a d j u d i c a t i n g a u t h o r i t y f i n d s t h a t f a c ts s u p p o r t i n g t h e c la i m m a n d a t e a r e l i e f t h e n i t h a s to b e a l l o w e d . S a i d o r d e r w a s p r o n o u n c e d i n th e O p e n C o u r t a t t h e t i m e o f h e a r i n g i t se l f . 5 . I n t h e r e s u l t t h e a p p e a l s o f t h e a s s e s se e a r e a ll o w e d f o r s t a t i s t i c a l p u r p o s e s . ITA/371&372/CHD/2021 A.Y. 2017-18 &2018-19 Page 4 of 4 O r d e r p r o n o u n c e d i n t h e O p e n C o u r t o n ... 3 0 t h . . J u n e , 2 0 2 2 . S d / - ( दवा संह ) (DIVA SINGH) या#यक सद य/Judicial Member “प ू नम” /AG आदेश क! त,ल-प अ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant – 2. . यथ / The Respondent 3. .आयकर आय ु /त/ CIT 4. .आयकर आय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar