VSS Meical College and Hospital Society, Sambalpur V. ACIT, Sambalpur

ITA 46/CTK/2013

• Counselvise Citation: 4622114 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-10-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 28-01-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANIL SHARMA
• Assessee Lawyers: S K JENA
• Section: 2; 12A

Judgement Text

I.T.A. NO S . 46 - 5 2 / CTK ./2 0 13 ASSESSMENT YEAR S : 200 4 - 20 0 5 TO 20 10 - 20 11 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI S .V. MEHROTRA (ACCOUNTANT MEMBER) , AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO S . 46, 47, 48, 49, 50, 51 & 52 / CTK / 20 13 ASSESSMENT YEAR S : 200 4 - 2005 TO 2010 - 2011 VSS MEDICAL COLLEGE & HOSPITAL SOCIETY, ............. .. .APP ELL ANT BURLA, AMBALPUR, ODISHA - 768 017 [PAN : A ABTV 4072 E ] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX , .... . RESPONDENT CIRCLE - 2(1), SAMBALPUR APPEARANCES BY: SHRI S.K. JENA , A .R. , FOR THE ASSESSEE SHRI ANIL SHARMA , D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : OCTOBER 1 4 , 2 01 4 DATE OF PRONOUNCING THE ORDER : OCTOBER 16 , 201 4 O R D E R PER GEORGE MATHAN : TH E S E ARE APPEAL S FILED BY THE ASSESSE E AGAINST THE ORDE R OF LD. COMMISSIONER OF INCOME TAX (APPEALS) , BERHAMPUR IN APPEAL NO S . 760 TO 766 / 11 - 12(SBP) DATED 2 6 . 11 .20 12 FOR THE ASSESSMENT YEAR S 200 4 - 0 5 TO 20 10 - 11 RESPECTIVELY . 2 . SHRI S.K. JENA, ADVOCATE , REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI A NIL SHARM A , D.R., REPRESENTED ON BEHALF OF THE REVENUE . I.T.A. NO S . 46 - 5 2 / CTK ./2 0 13 ASSESSMENT YEAR S : 200 4 - 20 0 5 TO 20 10 - 20 11 PAGE 2 OF 3 3 . AT THE TIME OF HEARING, I T WAS SUBMITTED BY THE LD. A.R. ON BEHALF OF THE ASSESSEE THAT THE ASSESSING OFFICER HAD WHILE COMPLETING THE ASSESSMENT HELD THAT THE ASSESSEE WAS UNABLE TO FURNISH THE COPY OF RE GISTRATION UNDER SECTION 12A AND CONSEQUENTLY HAD ASSESSED THE INCOME OF THE ASSESSEE AS AN AOP. IT WAS THE SUBMISSION THAT THE LD. CIT(APPEALS) HAD ALSO CONFIRMED THE ORDER OF THE ASSESSING OFFICER ON THE GROUND THAT THE ASSESSEE DID NOT ENJOY REGISTRATIO N UNDER SECTION 12A. IT WAS THE SUBMISSION THAT VIDE AN ORDER OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO. 124/CTK/2012 DATED 31.08.2012, THE ASSESSEE HAS BEEN GRANTED REGISTRATION UNDER SECTION 12A . IT WAS THE SUBMISSION THAT CONSEQUENT TO THE ORDE R OF THE COORDINATE BENCH OF THIS TRIBUNAL, THE ISSUES IN THESE APPEALS MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER TAKING INTO CONSIDERATION THE ORDER OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA 124/CTK/2012 REFERRED TO SUPRA, WHEREIN THE ASSESSEE HAS BEEN GRANTED REGISTRATION UNDER SECTION 12A. 4 . IN REPLY, LD. D.R. SUBMITTED THAT THE COORDINATE BENCH OF THIS TRIBUNAL HAVING GRANTED THE ASSESSEE THE BENEFIT OF REGISTRATION UNDER SECTION 12A, THE ISSUES IN THESE APP EALS COULD BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION. 5 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A S IT IS NOTICED THAT THE ASSESSING OFFICER HAD ASSESSED THE ASSESSEE AS AN AOP ON THE GROUND THAT THE ASSESSEE DID NOT HAVE REGI STRATION UNDER SECTION 12A AND THE SAME HAS ALSO BEEN UPHELD BY THE LD. CIT(APPEALS) . AS IT IS NOTICED THAT THE COORDINATE BENCH OF THIS TRIBUNAL GRANTED THE ASSESSEE REGISTRATION UNDER SECTION 12A IN ITA NO. 124/CTK/2012 DATED 31.08.2012, THE ISSUES IN TH ESE APPEALS ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER TAKING INTO CONSIDERATION THE DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO. 124/CTK/2012, WHEREIN THE ASSESSEE HAS BEEN GRANTED REGISTRATION UNDER SECTIO N 12A. I.T.A. NO S . 46 - 5 2 / CTK ./2 0 13 ASSESSMENT YEAR S : 200 4 - 20 0 5 TO 20 10 - 20 11 PAGE 3 OF 3 6 . IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH OCTOBER , 2014. SD/ - SD/ - S .V. MEHROTRA GEORGE MATHAN ( ACC OUNTANT MEMBER) ( JUDICIAL MEMBER) KOLKATA, THE 16 TH D AY OF OCTO BER , 201 4 COPIES TO : (1) THE ASSESSEE (2) THE DEPARTMENT (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATI VE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL CUTTACK B ENCH, CUTTACK LAHA/SR. P.S.