Academic Society For High Achievers (ASHA), JAIPUR V. CCIT, UDAIPUR

ITA 458/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5283 (ITAT-JODHPUR)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-09-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 10

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.458/JODH/2015 ASSESSMENT YEAR: N.A. ACADEMIC SOCIETY FOR HIGH ACHIEVERS (ASHA), UDAIPUR, THE JUNIOR STUDY KHUDALA CAMPUR, AMBAVGARH, UDAIPUR 313 001 PAN : AADYATA 5798E VS. THE CHIEF COMMISSIONER OF INCOME TAX, 6, NEW FATEHPURA, UDAIPUR. APPELLANT RESPONDENT APPELLANT BY SHRI SHRAWAN KR. GUPTA, AR RESPONDENT BY SHRI S. K. MADHUK, CIT DR DATE OF HEARING: 15.03.2016 DATE OF PRONOUNCEMENT: 15.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED CCIT, UDAIPUR DATED 28-08-2015 PASSED IN APPEAL NO. CCIT/UDR/ITO (TECH.)/2015-16/39D. 2. SHRI SHRAWAN KR. GUPTA LEARNED AR REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI S. K. MADHUK LEARNED DR REPRESENT ED ON BEHALF OF THE REVENUE. 2 ITA NO.458/JODH/2015 3. IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSES SEE THAT THE ASSESSEE HAS MADE AN APPLICATION FOR CLAIM OF EXEMPTION U/S 10 (23C) (IV) & (V). WITHOUT PROVIDING ANY REASONABLE AND ADEQUATE OPPOR TUNITY OF BEING HEARD THE SAME WAS REJECTED. IT WAS A PRAYER THAT THE ASS ESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED CCIT. 4. IN REPLY, THE LEARNED DR SUBMITTED THAT ADEQUATE OPPORTUNITY HAD BEEN PROVIDED AND PROVIDING FURTHER OPPORTUNITY WOULD ON LY BE DRAGGING THE ISSUES IN APPEAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. ON PER USAL OF THE GROUNDS OF APPEAL SHOWS THAT THE ASSESSEE HAS CHALLENGED TH E ACTION OF THE LEARNED CCIT IN REJECTING THE ASSESSEES CLAIM WITHOUT PROV IDING ANY REASONABLE OPPORTUNITY. IT IS NOTICED THAT THE LEARNED CCIT HA S FIXED THE CASE ON MULTIPLE OCCASIONS AND THE ASSESSEE HAS ALSO BEEN REPRESENTE D. HOWEVER, IT IS NOTICED THAT THE ASSESSEE HAS NOT PRODUCED THE BOOK S OF ACCOUNT AND OTHER CLARIFICATION IN SPITE OF REPEATED REQUEST BY THE L EARNED CCIT. IN THESE CIRCUMSTANCES, IN THE INTEREST OF JUSTICE AND TO GR ANT THE ASSESSEE ADEQUATE OPPORTUNITY THE ISSUES IN APPEAL ARE RESTORED TO TH E FILE OF THE LEARNED CCIT FOR RE-ADJUDICATION AFTER AFFORDING ADEQUATE OPPORT UNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 3 ITA NO.458/JODH/2015 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 15 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 15.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 16.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 16.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 16.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 15.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER