SHRI GURU SINGH SABHA, NEW DELHI V. ITO, TRUST WARD- 2, NEW DELHI

ITA 4335/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2187 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KS KOHLI
• Keywords: Application of stay
• Section: 12A; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: G, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO.-4335/DEL/ 2018 & SA NO.-578/DEL/2018 (ARISING OUT OF ITA NO:- 4335/DEL/2018) ( ASSESSMENT YEAR: 2011-12) SH. GURU SINGH SABHA, EA-80/81, INDERPURI, NEW DELHI-110012. PAN NO.-AAGTS6678C VS. ITO, TRUST WARD-2, NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY : SH. K.S. KOHLI, CA REVENUE BY : SH. PRADEEP SINGH GAUTAM, SR. DR DATE OF HEARING : 31.08.2018. DATE OF PRONOUNCEMENT : 31/08/2018. ORDER PER: BHAVNESH SAINI, JM WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH THE PARTIES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 2 SA NO.-578/DEL/2018 SH. GURU SINGH SABHA. 2. WHILE CONSIDERING THE STAY APPLICATION, BOTH THE PARTIES HAVE CONSENTED FOR DISPOSAL OF THE APPEAL ITSELF. 3. THE APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINS T THE ORDER OF LD. CIT(A)-36, NEW DELHI, DATED 17.06.2016 FOR ASSESSMENT YEAR 201 1-12. 4. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE IS REGISTERED U/S 12A OF THE IT ACT. THE ASSESSEE CLAIMED TO BE THE CHARITABLE SOC IETY, HOWEVER, IN DEFAULT OF PUTTING IN APPEARANCE BEFORE AO, EX PARTE ASSESSMENT ORDER WAS PASSED DISALLOWING 30% OF THE EXPENSES WHICH RESULTED INTO THE TAXABLE INCOME OF THE ASSESSEE COMPUTED AT RS. 53,69,509/-. THE ASSESSEE PREFERRED AN APPEAL BEFO RE THE LD. CIT(A), HOWEVER, THERE WAS AGAIN A DEFAULT IN APPEARING BEFORE THE LD. CIT (A). THE LD. CIT(A) IN ABSENCE OF THE ASSESSEE DISMISSED THE APPEAL OF ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE IN VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). A CCORDINGLY TO SECTION 250(6) OF THE IT ACT, THE LD. CIT(A) IS REQUIRED TO PASS THE ORDER O N MERITS GIVEN REASONS FOR DECISION IN THE APPELLATE ORDER. EVEN IF, ASSESSEE DID NOT APPEA R BEFORE THE LD. CIT(A), HE IS REQUIRED TO PASS THE ORDERS ON MERITS. THE LD. CIT (A), HOWEVER, DISMISSED THE APPEAL OF THE ASSESSEE ONLY ON DEFAULT OF THE ASSESSEE WIT HOUT ON MERITS. IN VIEW OF THIS MATTER, THE ORDER OF THE LD. CIT(A) CANNOT BE SUSTA INED IN LAW. 6. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AN D RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A) WITH DIRECTION T O RE-DECIDE THE APPEAL OF THE ASSESSEE 3 SA NO.-578/DEL/2018 SH. GURU SINGH SABHA. ON MERITS STRICTLY AS PER LAW GIVING REASONS FOR DE CISION IN THE APPELLATE ORDER. THE LD. CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORT UNITY OF BEING HEARD TO THE ASSESSEE AS WELL AS AO. CONSIDERING THE FACTS OF THE CASE, WE DIRECT THE ASSESSEE TO CO-OPERATE WITH THE LD. CIT(A), OTHERWISE, HE MAY PROCEED AGAI NST THE ASSESSEE AS PER LAW. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. THE STAY APPLICATION STANDS INFRUCTUOUS AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31/8/2018 SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31.08.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 SA NO.-578/DEL/2018 SH. GURU SINGH SABHA. DATE OF DICTATION 31/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 31/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 31/8/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 31/8/2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 31/8/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER