M/s Shri Balaji Sarkar Sewa Samiti, Kanpur V. Astt. Commissioner of Income Tax-i, Kanpur

ITA 393/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4778 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-01-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 18-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP MEHROTRA
• Section: 12A; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 393/LKW/2015 ASSESSMENT YEAR: 2003 - 04 M/S SHRI BALAJI SARKAR SEWA SAMITI VILL. GAUSSI AN, MOOSA NAGAR KANPUR V. ACIT - 6 KANPUR T AN /PAN : AAAJS2480E (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. PRADEEP MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 19 01 201 6 DATE OF PRONOUNCEMENT: 03 02 201 6 O R D E R P ER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS: - 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS ERRED ON FACTS AND IN LAW IN HOLDING THAT 'TILL DATE, THE A.R. OF THE ASSESSEE HAS NOT SUBMITTED ANY LETTER OR ANY ORDER FROM THE C.I.T. - 2, KANPUR'. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS ERRED ON FACTS AND IN LAW IN HOLDING THAT THE ASSESSEE WAS GRANTED THE CERTIFICATE OF REGISTRATION UNDER SECTION 12A ONLY W.E.F. 08 - 04 - 2003 AND NOT BEFORE THAT. : - 2 - : 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS ERRED ON FACTS AND IN LAW IN HOLDING THAT THE A.O. HAS RIGHTLY ASSESSED THE INCOME OF THE ASSESSEE. 4. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFICER. 5. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS ERRED ON FACTS AND IN LAW IN NOT CONSIDERING THE BRIEF NOTES FILED BEFORE HIM DUR ING THE COURSE OF HEARING OF THE APPEAL AND HAS NOT ADJUDICATED THE CONTENTIONS RAISED & FILED BEFORE THE CIT(A) - 2,KANPUR. 6. THAT THE ORDER DATED 18 - 03 - 2015 PASSED BY THE LEARNED COMMISSIONER OF INCOME (APPEAL) IS ARBITRARY, ERRONEOUS, ILLEGAL & BAD IN LAW LIABLE TO BE QUASHED. 2 . DURING THE COURSE OF HEARING, OUR ATTENTION WAS INVITED TO THE FACT THAT REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') WAS GRANTED TO THE ASSESSEE W.E.F. 1.4.2003 AND THE IMPU GNED ASSESSMENT YEAR IS 2003 - 04, THEREFORE, THE ASSESSING OFFICER HAS RIGHTLY DENIED THE BENEFIT OF SECTION 11 OF THE ACT FOR WANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. THE ORDER OF THE ASSESSING OFFICER WAS CONFIRMED BY THE LD. CIT(A). 3 . D RING TH E COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE WAS ASKED TO EXPLAIN UNDER WHAT CIRCUMSTANCES THE BENEFIT OF SECTION 11 OF THE ACT CAN BE GIVEN TO THE ASSESSEE IN THE ABSENCE OF REGISTRATION CERTIFICATE IN ITS FAVOUR. THE LD. COUNSEL FOR THE ASSESSE E COULD NOT JUSTIFY AS TO UNDER WHAT CIRCUMSTANCES THE BENEFIT OF SECTION 11 OF THE ACT CAN BE GIVEN TO THE ASSESSEE IN THE ABSENCE OF REGISTRATION CERTIFICATE. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT THE REVENUE HAS RIGHTLY DENIED THE BENEFI T OF SECTION 11 OF THE ACT FOR WANT : - 3 - : OF REGISTRATION UNDER SECTION 12A OF THE ACT. ACCORDINGLY WE CONFIRM THE ORDER OF THE LD. CIT(A) AND DISMISS THE APPEAL OF THE ASSESSEE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD 1 . APPELLANT FEBR UARY, 2016 JJ: 1901 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR