M/s Process-Cum-Product Development Centre for Sport Goods & Leisure Time Equi., Meerut V. ACIT, Meerut

ITA 3837/DEL/2013

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5540 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 20-07-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 3837/DEL /2013 ASSESSMENT YEAR: 2009-10 PROCESS - CUM - PRODUCT DEVELOPMENT CENTRE FOR SPORT GOODS & LEISURE TIME EQUI. SPORTS GOODS COMPLEX, DELHI ROAD, MEERUT. (PAN: AAAJP1090M) VS ACIT, RANGE 2, MEERUT. (APPELLANT) (RESPONDENT) ITA NO. 5406/DEL /2013 ASSESSMENT YEAR: 2009-10 ACIT, RANGE 2, MEERUT. VS PROCESS - CUM - PRODUCT DEVELOPMENT CENTRE FOR SPORT GOODS & LEISURE TIME EQUI. SPORTS GOODS COMPLEX, DELHI ROAD, MEERUT. (PAN: AAAJP1090M) (APPELLANT) (RESPONDENT) APPELLANT BY : APPLICATION R EJECTED RESPONDENT BY : SHRI ATIQ AHMA D, SR. DR DATE OF HEARING: 15.01.2018 DATE OF PRONOUNCEMENT: 13.0 4.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THESE CROSS APPEALS FOR ASSESSMENT YEAR 2009-10 AR E AGAINST ORDER DATED 3.7.2013 PASSED BY THE LD. COMM ISSIONER OF ITA NO. 3837/DEL/2013, ITA 5406/D/2013 ASSESSMENT YEAR 2009-10 2 INCOME TAX (APPEALS)-MEERUT. NONE WAS PRESENT ON B EHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED OUT FOR HEARING . HOWEVER, A LETTER DATED 15.1.2018 FROM THE PRINCIPAL DIRECTOR, MSME- TECHNOLOGY DEVELOPMENT CENTRE, MEERUT WAS PLACED BE FORE THE BENCH PRAYING FOR AN ADJOURNMENT. THE CONTENTS OF THE LETTER ARE AS UNDER:- HONBLE SIR, IT IS RESPECTFULLY SUBMITTED THAT THE ABOVE SA ID APPEALS ARE FIXED FOR TODAY FOR HEARING. ASSESSEE F ILED AN APPEAL WITH HON'BLE ITAT AGAINST THE ORDER OF THE I D. COMMISSIONER OF INCOME-TAX, MEERUT DATED 29-11-2011 AGAINST THE ORDER U/S I2AA OF THE INCOME-TAX ACT, 1 961. HONBLE ITAT F-BENCH SET ASIDE THE IMPUGNED ORDER OF LD. CIT. MEERUT ON 13-02-2017 IN ITA NO. 410/DEL/20I2, AND REMIT THE ISSUE BACK TO HIM TO VE RIFY THE ABOVE FACTS AND IF IT IS FOUND THAT THE INSTITU TIONS IN OTHER PLACES HAVING SIMILAR OBJECTS HAVE BEEN GRANT ED REGISTRATION U/S I2AA HE MAY CONSIDER GRANTING REGISTRATION UNDER THIS ACT TO THE ASSESSEE UNDER T HE RESPECTIVE SECTION APPLIED FOR. LD. COMMISSIONER OF INCOME-TAX (EXEMPTION) LUCKNOW COMPLETED THE HEARING AND ORDER 12 AA IS AWAITED. YOU ARE THEREFORE REQUESTED TO ADJOURN THE HEARING FOR SOME OTHER DATE. 1.1 AFTER GOING THROUGH THE LETTER AND CONSIDERING THE FACT THAT F BENCH OF THE ITAT DELHI HAS REMITTED THE ISSUE BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX -MEERUT TO RE CONSIDER THE ITA NO. 3837/DEL/2013, ITA 5406/D/2013 ASSESSMENT YEAR 2009-10 3 ASSESSEES APPLICATION FOR GRANT OF REGISTRATION U/ S 12AA OF THE INCOME TAX ACT, 1961 AND THE FACT THAT THE LD. COMM ISSIONER OF INCOME TAX (EXEMPTION) HAS COMPLETED THE SET ASIDE HEARING AND THE ORDER IS AWAITED, IT WOULD BE IN THE BEST INTER EST OF THINGS IF THESE TWO APPEALS ARE REMITTED BACK TO THE OFFICE O F THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THESE APPEALS DE NOVO AFTER DULY CONSIDERING THE OUTCOME OF ASSESSEES APPLICATION BEFORE THE LD. COMMISSIONER OF INCOME T AX (EXEMPTION) REGARDING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. 1.2 ACCORDINGLY, BOTH THE APPEALS ARE RESTORED TO T HE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDIC ATE THE ISSUES AFRESH AFTER GIVING DUE OPPORTUNITY TO THE A SSESSEE TO PRESENT ITS CASE AS WELL AS AFTER DULY CONSIDERING THE OUTCOME OF THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12 AA OF THE INCOME TAX ACT, 1961. 2. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 3837/DEL/2013, ITA 5406/D/2013 ASSESSMENT YEAR 2009-10 4 ORDER PRONOUNCED IN THE OPEN COURT ON 13.04.2018. SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 13 TH APRIL 2018 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSTT. REGISTRAR