MIRA BHAYANDER SMALL SCALE INDUSTRIES ASSOCATION, THANE V. CIT-I, THANE

ITA 4419/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2059 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: HARISH MOTIWALLA
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B, MUMBAI. BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 4419 /MUM/2009. ASSESSMENT YEARS: 2009-10 M/S MIRA BHAYANDER SMALL SCALE COMMISSIONER OF INDUSTRIES ASSOCIATION, VS. INCOME TAX-I, A-3, MIR APARTMENT, W.E. HIGHWAY, TH ANE. BHAYANDER ROAD, KASHIMIRA, (DIST.) THANE 40115. PAN : AAATM4241M. APPELLANT RESPONDENT APPELLANT BY : SHRI HARISH MOTIWALLA. RESPONDENT BY : SHRI S.S. RANA. O R D E R PER J. SUDHAKAR REDDY, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX-1, T HANE DATED 24-04- 2009, REJECTING THE CLAIM OF THE ASSESSEE, FOR GRAN T OF EXEMPTION CERTIFICATE U/S 80G OF THE ACT. 2. WE HAVE HEARD RIVAL CONTENTIONS. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT THE COMMISSIONER OF INCOME TAX-1, THANE HAS ISSUED A LETTER DATED 15 -04-2009 ASKING THE ASSESSEE TO SHOW CAUSE AS TO WHY HIS APPLICATION F OR EXEMPTION CERTIFICATE SHOULD NOT BE REJECTED AND AS THE REPLY WAS NOT RECEIVED WITHIN A WEEK, THE APPLICATION WAS REJECTED. THE ASSESSEE SUBMITS THAT HE HAD REPLIED TO THE SHOW CAUSE NOTICE ON 27-04-2009 AND THE C.I.T. WITHOUT 2 WAITING FOR THE REPLY, HAD REJECTED THE APPLICATION . HE SUBMITTED THAT THE PRINCIPLES OF NATURAL JUSTICE WERE NOT FOLLOWED BY THE LEARNED C.I.T.-I, THANE. 3. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIR CUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT THE C.I.T. SHOULD HAVE GRANTED SOME MORE TIME TO THE ASSESSEE. UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE ISSUE TO THE FILE OF THE C.I.T.-I, TH ANE, ON THE GROUND OF NATURAL JUSTICE AND DIRECT THE OFFICER TO CONSIDER THE LETTER FILED BY THE ASSESSEE WHICH IS DATED 27-04-2009, AND AFTER GIVIN G ADEQUATE OPPORTUNITY TO THE ASSESSEE, THE APPLICATION FOR GR ANT OF EXEMPTION CERTIFICATE U/S 80G, MAY BE DISPOSED OF IN ACCORDAN CE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY, 2010. SD/- SD/- (D. MANMOHAN) (J. SUDHAKAR REDDY) VICE PRESIDENT. ACCOUNTANT MEMBER. MUMBAI, DATED : 21 ST MAY, 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, B-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI BENCHES, MUMBAI.