Shree Guru Teg Bahadur Gurudwara Educational Trust (Regd), Patran V. CIT, Patiala

ITA 417/CHANDI/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86184 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-05-2014
• Assessment Year: misc
• Appeal Filed On: 16-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Assessee Lawyers: K P BAJAJ
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 417/CHD/2013 (UNDER SECTION 12AA OF THE ACT) SHREE GURU TEG BAHADUR VS. THE C.I.T., GURUDWARA EDUCATIONAL PATIALA. TRUST (REGD), PATRAN. PAN: AAEAS6282K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY : DR.AMARVEER SINGH, DR DATE OF HEARING : 04.02.2015 DATE OF PRONOUNCEMENT : 06.02.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX, PA TIALA DATED 22.2.2013 REJECTING THE APPLICATION UNDER SE CTION 12AA OF THE ACT. EARLIER THIS APPEAL WAS DISMISSE D FOR DEFAULT. THE ASSESSEE PREFERRED MISCELLANEOUS APPLI CATION, WHICH WAS ALLOWED AND EARLIER ORDER WAS RECALLED AN D THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON MER ITS. 2. THE LEARNED COMMISSIONER OF INCOME TAX NOTED CER TAIN DEFECTS IN THE REGISTRATION APPLICATION. SHOW CAUS E NOTICE WAS ISSUED TO THE ASSESSEE FOR 15.2.2013, HOWEVER, NONE APPEARED BEFORE HIM ON THE DATE OF HEARING. THE APPLICATIO N WAS, 2 THEREFORE, DISMISSED AS THE LEARNED COMMISSIONER OF INCOME TAX WAS NOT SATISFIED ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE SOCIETY OR ITS OBJECTS. THE LEARNED COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE WAS REPRESENTED BY SHRI N.K.JAIN, ADVOCATE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX AND AS HIS BROTHER HAS SUFFERED HEAD INJURY AND WAS ADMITTED TO HOSPITAL, THEREFORE, THE LEARNED COUNSEL FOR ASSESS EE COULD NOT BE APPEARED BEFORE THE LEARNED COMMISSIONER OF INCO ME TAX. THE MEDICAL CERTIFICATE IS, THEREFORE, ATTACHED. HE SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO APPEAR B EFORE THE LEARNED COMMISSIONER OF INCOME TAX AND LEARNED D.R FOR THE REVENUE RELIED UPON THE IMPUGNED ORDER. 3. ON CONSIDERATION OF THE FACTS OF THE CASE, WE AR E OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LEARNED COMMISSIONER OF INCOME TAX, PATIALA. T HE ASSESSEE HAS EXPLAINED THE REASONS FOR NON-APPEARAN CE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX. THE LEARN ED COUNSEL FOR ASSESSEE WAS PREVENTED BY SUFFICIENT CA USE FROM APPEARING BEFORE THE LEARNED COMMISSIONER OF INCOME TAX BECAUSE OF THE SERIOUS ILLNESS OF HIS BROTHER. SI NCE THE REGISTRATION APPLICATION IS DECIDED EX-PARTE, THERE BEING NO REPRESENTATION, ONE MORE CHANCE COULD BE GIVEN TO T HE ASSESSEE TO REPRESENT THE APPLICATION BEFORE THE LE ARNED COMMISSIONER OF INCOME TAX FOR DECIDING ON MERITS. WE ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTO RE THE REGISTRATION APPLICATION TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX, PATIALA WITH DIRECTION TO REDECIDE THE MATTER BY GIVING REASONABLE SUFFICIENT 3 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE A SSESSEE IS DIRECTED TO COOPERATE WITH THE LEARNED COMMISSIONER OF INCOME TAX IN FINALIZING OF THE MATTER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF FEBRUARY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH FEBRURAY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH