Laxmi Narayan Temple, Valsad V. Commissioner of Income Tax (Exemptions), Ahmedabad

ITA 434/SRT/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1868 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S CHOUDHARY
• Assessee Lawyers: SURESH KABRA
• Keywords: Opportunity of being heard

Judgement Text

LAXMI NARAYAN TEMPLE VS. CIT(EXEMPTIONS), AHD/ITA NO.434/SRT/2018 PAGE 1 OF 2 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT , . . , BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./ I.T.A. NO.434/SRT/2018 / ASSESSMENT YEAR : - LAXMI NARAYAN TEMPLE, PALI KARAMBELI, BHILAD, VALSAD 396 155. [PAN: AAATL 2252 R] VS. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), AHMEDABAD 380 009. APPELLANT /RESPONDENT /ASSESSEE BY SHRI SURESH KABRA CA /REVENUE BY SHRI P.S.CHOUDHARY SR. DR / DATE OF HEARING: 11 . 0 1 .201 9 /PRONOUNCEMENT ON: 11 .01.2019 /O R D E R PER DIVA SINGH, JM: 1. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER U/S.12AA OF CIT(EXEMPTIONS), AHMEDABAD DATED 10.05.2018. THE LD.AR REFERRING TO THE SUBMISSIONS IN THE EARLY HEARING APPLICATION ADVANCE INVITING ATTENTION TO THE GROUND NO.1 RAISED BY THE ASSESSEE IN THE PRESENT APPEAL MADE A PRAYER FOR A REMAND OF ISSUE TO THE FILE OF THE CIT(EXEMPTION) GIVING HIS ORAL UNDERTAKING THAT THE ASSESSEE SHALL PARTICIPATE IN THE ASSESSMENT PROCEEDINGS. THE SPECIFIC GROUND READS AS UNDER : 1. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) HAS ERRED IN PASSING EX-PARTE ORDER U/S.12AA OF THE ACT WITHOUT ANY NOTICE ON ASSESSEE. 2. THE LD.SR.DR WAS HEARD AND POSED NO OBJECTION TO THE PRAYER FOR REMAND. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE ASSESSEE WHO MOVED AN APPLICATION U/S.12AA IN FORM NO.10A UNDER RULE 11AA WHICH WAS RECEIVED IN THE CASE OF CIT-EXEMPTION ON 14.11.2017 THE ASSESSEE WAS REQUIRED TO FURNISH CERTAIN DETAILS. HOWEVER, ON THE SPECIFIC DATE GIVEN LAXMI NARAYAN TEMPLE VS. CIT(EXEMPTIONS), AHD/ITA NO.434/SRT/2018 PAGE 2 OF 2 THE ASSESSEE FAILED TO APPEAR. THE LD.CIT(EXEMPTIONS) THEREAFTER GAVE FURTHER OPPORTUNITIES. IN THE ABSENCE OF REQUISITE DETAILS MADE AVAILABLE WHICH INCLUDE SURVEY COPY OF TRUSTEE THE APPLICATION OF ASSESSEE WAS REJECTED. ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD.AR IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH THE ISSUE IS SET-ASIDE AND RESTORE BACK TO THE FILE OF CIT(EXEMPTIONS), AHMEDABAD WITH A DIRECTION PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ADVISED IN ITS OWN INTEREST TO PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(EXEMPTION). SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR THE STATISTICAL PURPOSE AS PRONOUNCED IN THE OPEN COURT ON 11.01.2019. SD/- SD/- ( .. / O.P.MEENA) ( /DIVA SINGH) /ACCOUNTANT MEMBER ( /JUDICIAL MEMBER) / SURAT, DATED : 11 TH JANUARY , 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT