PSN Educational and Charitable Trust, Nagercoil V. ITO, Nagercoil

ITA 385/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86373 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR NISCHAL
• Assessee Lawyers: K RAVI
• Keywords: Reopening of assessment; Charitable institution; Opportunity of being heard
• Section: 234B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 385/MDS/2015 & S.P.NO.113/MDS/2015 (IN ITA NO.385/MDS/2015) ( / ASSESSMENT YEAR: 2006-07) M/S. PSN EDUCATIONAL & CHARITABLE TRUST P.S. NADAR & SONS BUILDING 12, COURT ROAD, NAGERCOIL-629 001. VS INCOME TAX OFFICER, WARD-I(1), NAGERCOIL. PAN:AAATP4096R ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. K.RAVI, ADVOCATE /RESPONDENT BY : DR. NISCHAL, JCIT /DATE OF HEARING : 5 TH MARCH, 2015 /DATE OF PRONOUNCEMENT : 27 TH MARCH, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, MADU RAI DATED 31.12.2014 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS OF APPEA L ON MERITS I.E. REOPENING OF ASSESSMENT, ADDITION SUST AINED ON ACCOUNT OF TUITION FEE AND TRAINING CHARGES COLLECT ED FROM EC, IT AND CSE STUDENTS AND LEVY OF INTEREST UNDER SEC TION 234A AND 234B OF THE ACT. THE ASSESSEE WAS ALSO CHALLEN GING THE 2 ITA NO.385/MDS/2015 & SP NO.113/MDS/2015 ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) O N VIOLATION OF PRINCIPLES OF EQUITY AND NATURAL JUSTI CE. THE COMMISSIONER OF INCOME TAX (APPEALS) PASSED EX-PAR TE ORDER. 3. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESS EE COULD NOT REPRESENT BEFORE THE COMMISSIONER OF INCO ME TAX (APPEALS) DUE TO UNAVOIDABLE CIRCUMSTANCES AND THER EFORE THE MATTER MAY BE REMITTED BACK TO THE COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION. COUNSE L FOR THE ASSESSEE UNDERTAKES THAT ASSESSEE SHALL CO-OPERATE IN THE PROCEEDINGS BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AND WILL NOT SEEK ADJOURNMENTS WITHOUT JU ST AND CAUSE. 4. DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJEC TION IN SENDING BACK THE MATTER TO THE FILE OF THE COMMI SSIONER OF INCOME TAX (APPEALS). 5. ON HEARING BOTH SIDES, WE ARE INCLINED TO RESTOR E THE MATTER BACK TO THE FILE OF THE COMMISSIONER OF INCO ME TAX (APPEALS) TO DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW, 3 ITA NO.385/MDS/2015 & SP NO.113/MDS/2015 AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO MAKE IT CLEAR THAT ASSESSEE SHALL CO- OPERATE IN THE PROCEEDINGS BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) WITHOUT SEEKING ADJOURNMENTS U NLESS THERE IS JUST AND CAUSE. 6. SINCE THE APPEAL OF THE ASSESSEE ITSELF IS DISPO SED OFF, THE STAY PETITION FILED BY THE ASSESSEE BECOMES INF RUCTUOUS AND THE SAME IS DISMISSED ACCORDINGLY. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND THAT OF THE STAY PETITION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MARCH, 2015 AT CHENNAI. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 27 TH MARCH, 2015 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .