Bhanvad Kadva Patidar Seva Samaj, Bhanvad V. The Commissioner of Income Tax, JAMNAGAR

ITA 449/RJT/2013

• Counselvise Citation: 44924914 RSA 2013
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-01-2014
• Assessment Year: misc
• Appeal Filed On: 20-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L MEENA
• Assessee Lawyers: J C RANPURA
• Keywords: Reasonable cause
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 449/RJT/2013 BHANVAD KADVA PATIDAR SEVA SAMAN, OPP. BUS STATION, LAXMINAGAR, BHANVAD, JAMNAGAR PAN : AABTB 0268 J ( / APPELLANT) THE COMMISSIONER OF INCOME-TAX JAMNAGAR / RESPONDENT / ASSESSEE BY SHRI J.C. RANPURA, CA / REVENUE BY SHRI M L MEENA, DR / DATE OF HEARING 28.01.2014 !'# / DATE OF PRONOUNCEMENT 29.01.2014 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 29.11.2012 OF COMMISSIONER OF INCOME-TAX, JAMNAGAR REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE INCOME-TAX ACT, 1961. 2. AT THE OUTSET, SHRI J.C. RANPURA, CA, APPEARED O N BEHALF OF THE ASSESSEE, POINTED OUT THAT THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY 293 DAYS. THE ASSESSEE HAS FILED AN APPLICATION DTD. 15.11.2013 F OR CONDONATION OF DELAY, WHEREIN IT WAS PLEADED THAT, DUE TO THE LAPSE ON THE PART OF T HE EMPLOYEE OF THE FIRM OF CHARTERED ACCOUNTANTS, THE ORDER OF LD. CIT REJECTI NG THE APPLICATION U/S 12AA HAS BEEN INADVERTENTLY FILED BY ONE OF THE EMPLOYEE OF CHARTERED ACCOUNTANTS FIRM IN ASSESSEES FILE WITHOUT GETTING PREPARED FOR APPEAL BEFORE THE TRIBUNAL; THEREFORE THIS DELAY, WHICH WAS UNINTENTIONAL, BE CONDONED AND THE APPEAL OF THE ASSESSEE BE ADMITTED. ON MERIT, THE LD. COUNSEL OF THE ASSESSE E PLEADED THAT THE ASSESSEE HAS NOW PRODUCED COPY OF ALL THE DOCUMENTS AS REQUIRED BY THE LD. CIT VIDE HIS NOTICE DATED 19.11.2012 BEFORE THE TRIBUNAL VIDE PAPER-BOO K-CONTAINING 23 PAGES; THEREFORE, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. CIT BE SET ASIDE AND HE MAY BE DIRECTED TO RECONSIDER THE APPLICATION OF TH E ASSESSEE-TRUST FOR REGISTRATION U/S 12AA AFRESH IN ACCORDANCE WITH LAW. 3. AS AGAINST THE AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL OF THE ASSESSEE, LD. DEPARTMENTAL REPRESENTATIVE POINTED O UT THAT THERE IS NO REASONABLE CAUSE FOR DELAY AND THEREFORE ON THIS GROUND ALONE THE APPEAL OF THE ASSESSEE BE DISMISSED. 2 449-RJT-2013 - BHANVAD KADVA PATIDAR SEVA SAMAN (SMC) 4. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT THA T THERE IS A DELAY OF 293 DAYS IN INSTITUTING THE APPEAL BEFORE THE APPELLATE TRIBUNA L. THE ASSESSEES CHARTERED ACCOUNTANTS FIRM HAS FILED AN AFFIDAVIT ATTRIBUTING THE DELAY TO INADVERTENT MISTAKE AND THE SAME HAS NOT BEEN OPPOSED BY THE REVENUE. THER EFORE, IT APPEARS THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILIN G THE APPEAL AND THEREFORE DELAY OF 293 DAYS IS CONDONED AND THE APPEAL IS ADMITTED. 5. IT IS OBSERVED THAT THE LD. COMMISSIONER OF INCO ME-TAX, JAMNAGAR REFUSED TO GRANT THE REGISTRATION AS THE ORIGINAL DOCUMENTS FO R VERIFICATION WERE NOT PRODUCED IN RESPONSE TO NOTICE DATED 19.11.2012 ISSUED ON THE A SSESSEE. IT IS ALSO PERTINENT TO NOTE THAT BEFORE THE TRIBUNAL THE ASSESSEE HAS PROD UCED THE COPY OF THE DOCUMENTS AS REQUIRED BY THE LD. CIT VIDE NOTICE DATED 19.11. 2012. THEREFORE, IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LD. CIT, JAMNAGAR IS SET ASIDE AND HE IS DIRECTED TO RECONSIDER THE APPLICATION OF THE ASSESSEE-TRUST FO R REGISTRATION U/S 12AA AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FURNISH FURTHER DETAIL S/DOCUMENTS, IF ANY, WHICH THE LD. CIT MAY REQUIRE FOR GRANTING REGISTRATION U/S 12AA OF THE INCOME-TAX ACT, 1961. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 29.01.2014 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- BHANVAD KADVA PATIDAR SEVA SAMAN, BHA NVAD, JAMNAGAR 2. / RESPONDENT- THE COMMISSIONER OF INCOME-TAX, JAMN AGAR 3. ,0,1 * * 2 / CONCERNED JT. CIT,RANGE-3, JAMNAGAR 5 . 345 1, * 1#, !$ / DR, ITAT, RAJKOT 6 . 57 89 / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT 3 449-RJT-2013 - BHANVAD KADVA PATIDAR SEVA SAMAN (SMC) 1.DATE OF DICTATION : 28-01-2014 2.DATE OF PLACING THE DRAFT. : 28-01-2014 3.DATE OF APPROVAL OF DRAFT. : 4.DATE OF RETURN FROM JM : 5.DATE OF PRONOUNCEMENT : 6.DATE OF SENDING TO BENCH CLERK : 7.DATE OF RECEIPT BY BENCH CLERK : 8.DATE OF PLACING IT FOR ENDORSEMENT : 9.DATE OF ENDORSEMENT : 10.DATE OF DISPATCH :