Shri Patel Samaj Trust, V. The Commissioner of Income Tax, JAMNAGAR

ITA 448/RJT/2013

• Counselvise Citation: 44824914 RSA 2013
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-01-2014
• Assessment Year: misc
• Appeal Filed On: 20-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J B JHAVERI D R
• Assessee Lawyers: J C RANPURA
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA JM AND SHRI B. R. JAIN AM ITA NO. 448/RJT/2013 SHRI PATEL SAMAJ TRUST, C/O- GODHANI NAGJIBHAI JASMATBHAI, KESHIYA, TAL: JODIYA, JAMNAGAR. ( / APPELLANT V/S THE COMMISSIONER OF INCOME TAX, JAMNAGAR. / RESPONDENT !' / ASSESSEE BY SHRI J.C. RANPURA, C.A. #$ !' / REVENUE BY SHRI J.B. JHAVERI, D.R. ! % $& ' / DATE OF HEARING 08-01-2014 () ' / DATE OF PRONOUNCEMENT 09-01-2014 / ORDER PER B. R. JAIN, A. M. : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 19/03/2013 FOR REFUSING REGISTRATION U/S 12AA OF THE I.T. ACT, 196 1 (IN SHORT THE ACT) OF DR. M.L. MEENA, LEARNED COMMISSIONER OF INCOME TAX, JAM NAGAR, RAISES THE FOLLOWING GROUNDS:- 1.0 THE GROUNDS OF APPEAL MENTIONED HEREUNDER ARE WITHOUT PREJUDICE TO ONE ANOTHER. 2.0 THE LEARNED COMMISSIONER OF INCOME TAX, JAMNAGA R (HEREINAFTER REFERRED TO AS THE CIT) ERRED ON FAC TS AS ALSO IN LAW REJECTING THE APPLICATION FOR REGISTRATION U/S 12A(A) OF THE ACT. THE LD. CIT MAY KINDLY BE DIRECTED TO GRANT RE GISTRATION U/S 12A(A) OF THE ACT. 3.0 YOUR HONOURS APPELLANT CRAVES LEAVE TO ADD, TO AMEND, ALTER, OR WITHDRAW ANY OR MORE GROUNDS OF APPEAL ON OR BEF ORE THE HEARING OF APPEAL. 2. THERE IS A DELAY OF 193 DAYS IN INSTITUTING THE APPEAL BEFORE THE APPELLATE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFID AVIT ATTRIBUTING DELAY TO INADVERTENT MISTAKE. THE SAME IS NOT OPPOSED BY THE REVENUE. THE DELAY BEING BONAFIDE, REQUEST FOR CONDONATION IS ALLOWED. ITA 448/RJT/2013 2 3. PARTIES HAVE BEEN HEARD ON THE GROUNDS RAISED IN APPEAL. IT IS OBSERVED THAT THE LD. COMMISSIONER OF INCOME TAX RE FUSED TO GRANT REGISTRATION AS THE ORIGINAL DOCUMENTS FOR VERIFICA TION WERE NOT PRODUCED IN RESPONSE TO NOTICE DATED 06/3/2013 ISSUED ON THE AS SESSEE. THIS NOTICE IS NOT SHOWN TO HAVE BEEN SERVED. THAT APART, SUFFICIE NT TIME WAS NOT AFFORDED TO THE ASSESSEE TO PRODUCE THE ORIGINAL DO CUMENTS FOR VERIFICATION. WE, THEREFORE, SET ASIDE HIS ORDER WITH THE DIRECTI ON TO ALLOW REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD AND TAKE D ECISION AFRESH IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 09/01/2014. SD/- SD/- ( T. K. SHARMA ) ( B. R. JAI N ) !*# /JUDICIAL MEMBER '' !*# / ACCOUNTANT MEMBER *'+ ,*-/ ORDER DATE 09/01/2014 /RAJKOT *RANJAN / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- SHRI PATEL SAMAJ TRUST, JAMNAGAR. . 2. /RESPONDENT- THE CIT, JAMNAGAR. 3. !-2- % 3 / CIT-I, RAJKOT. 4. % 3- / CIT, JAMNAGAR. 5. 7$89 , , / DR, ITAT, RAJKOT 6. 9; <= / GUARD FILE. *'+ !' / BY ORDER TRUE COPY PRIVATE SECRETARY, , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.