M/S. SINGHANIA LUNIVERSITY, Jhunjhunu District V. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, JAIPUR

ITA 483/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5983 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: S R SHARMA; R K BHATRA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 483/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2014-15 M/S. SINGHANIA UNIVERSITY PACHERI KALAN, BUHANA JHUNJHUNU CUKE VS. THE ACIT EXEMPTION JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAJS3900 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S.R. SHARMA, CA & SHRI R.K. BHATRA, CA JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDER MEHTA, (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/09/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 30/09/2019 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF CIT(A)-3, JAIPUR DATED 19.12.2018 FOR THE A SSESSMENT YEAR 2014-15 WHEREIN THE ASSESSEE HAS RAISED FOLLOWING G ROUNDS. 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) IS WRONG,UNJUST AND HAS ERRED IN ITA NO. 483/JP/2019 M/S. SINGHANIA UNIVERSITY VS ACIT, EXEMPTION, JAIPUR 2 LAW IN DISMISSING THE APPEAL FILED BY THE APPELLANT AGAINST ASSESSMENT BY PASSING EX-PARTE ORDER WITHOU T PROVIDING ADEQUATE OPPORTUNITY TO THE APPELLANT TO PRESENT ITS CASE AND WITHOUT APPRECIATING MATERIAL AVAILABLE ON RECORD. 2. THAT WITHOUT PREJUDICE TO THE GROUND NO. 1 ABOVE ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) IS WRONG, UNJUST AND HAS ERRED IN LAW IN NOT DECIDING FOLLOWING GROUNDS OF APPEAL RAI SED BY THE APPELLANT:- (A) THAT THE IMPUGNED ORDER PASSED BY THE ASSESSING OFFICER IS WRONG AND BAD IN LAW. (B) THAT THE ADDITION OF RS. 9,53,67,236/- TO THE INCOME OF THE APPELLANT ON ACCOUNT OF DISALLOWANCE OF EXEMPTION U/S 10(23C)(VI) OF THE I.T. ACT, 1961 ALLEGEDLY ON THE GROUND EXEMPTION UNDER SECTION IS WITHDRAWN FROM A.Y. 2013-14 AND ONWARDS IS WRONG AND BAD IN LAW INASMUCH AS APPEAL AGAINST SAID WITHDRAWAL ORDER IS PENDING BEFORE THE ITAT. 2.1 AT THE OUTSET OF THE HEARING, WE NOTICED THAT TH E EX-PARTE ORDER WAS PASSED BY THE LD. CIT(A) HOLDING THAT IN SPITE O F ISSUANCE OF NOTICES UPON THE ASSESSEE, THE ASSESSEE DID NOT AP PEAR BEFORE HIM ON THE DATES OF HEARING. THE LD. CIT(A) WHILE PASSING TH E EX-PARTE ORDER IN THE CASE OF THE ASSESSEE RELIED UPON THE DECISION O F HON'BLE SUPREME COURT IN THE CASE OF CIT VS H.M. ESUFALI H.M. ABDUL ALI (1973) 90 ITR 271. ITA NO. 483/JP/2019 M/S. SINGHANIA UNIVERSITY VS ACIT, EXEMPTION, JAIPUR 3 2.2 THE LD.AR OF THE ASSESSEE SUBMITTED THAT AT NO P OINT OF TIME THE NOTICES ISSUED BY THE LD. CIT(A) WERE SERVED UPON HIM OR HIS AURHTORISED REPRESENTATIVE. THE LD.AR OF THE ASSESSE E IN SUPPORT OF HIS CONTENTIONS HAS FILED THE AFFIDAVIT OF SHRI BHUPEND RA SINGH S/O SHRI RAM SINGH, JOINT REGISTRAR OF SINGHANIA UNIVERSITY. THE LD.AR OF THE ASSESSEE HAS ALSO FILED THE AFFIDAVIT OF ONE SHRI MANISH AG ARWAL, CA OF M/S. BRIJ KISHORE & COMPANY, JHUNJHUNU WHO HAS DEPOSED THER EIN THAT NO SUCH NOTICE OF HEARING OF APPEAL WAS SERVED UPON HIM OR O THER AUTHORIZED OFFICER. FROM THE CONTENTS OF THE AFFIDAVITS, WE NOT ICED THAT THE CATEGORICAL STAND HAS BEEN TAKEN BY THE ASSESSEE TH AT ASSESSEE WAS NOT SERVED UPON THE NOTICES BY THE LD. CIT(A), AND THE ASSESSEE WAS NOT AWARE OF THE PASSING OF THE ORDER BY LD. CIT(A)S TI LL 5 TH MARCH,2019. 2.3 DURING THE COURSE OF HEARING, THE LD. DR SUPPOR TED THE ORDER OF THE LD. CIT(A). 2.4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE LD. CIT(A)S ORDER, WE NOTICED THAT HE HAS NOT MENTIONED ANYWHERE IN HIS ORDER THAT THE NOTICE S ISSUED BY HIM WERE SERVED UPON THE ASSESSEE OR HIS AUTHORIZED REPR ESENTATIVE. WHAT HAS BEEN MENTIONED IS THAT THE NOTICES WERE ISSUED U PON THE ASSESSEE ITA NO. 483/JP/2019 M/S. SINGHANIA UNIVERSITY VS ACIT, EXEMPTION, JAIPUR 4 WHICH DOES NOT INDICATE THAT THE ASSESSEE HAD RECEIV ED THE INFORMATION ABOUT THE DATES OF HEARING OF THE APPEAL BEFORE THE LD. CIT(A).IT APPEARS THAT THE ASSESSEE WAS DEPRIVED OF RECEIVING THE INFORMATION AS TO THE DATES OF HEARING OF THE APPEAL BEFORE THE L D. CIT(A) 2.4.1 BE THAT AS IT MAY, WE ARE OF THE CONSIDERED V IEW THAT THE INTEREST OF JUSTICE WOULD BE MET IN CASE THE PRESENT APPEAL I S RESTORED BACK TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO DECIDE TH E SAME ON MERITS AFTER HEARING. THEREFORE, KEEPING IN VIEW OUR ABOVE OBSERVA TIONS, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH A DI RECTION TO DECIDE THE SAME AFRESH AFTER PROVIDING ONE MORE OPPORTUNITY TO THE ASSESSEE. SIMULTANEOUSLY, WE DIRECT THE ASSESSEE TO APPEAR BEF ORE LD. CIT(A) WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDE R. THE ASSESSEE WOULD BE AT LIBERTY TO RAISE ALL THE GROUNDS RAISED BEFORE US OR ANY OTHER GROUNDS IF SO ADVICE, BEFORE LD. CIT(A) AND THE LD. CIT(A) SHALL ADJUDICATE UPON ALL THE GROUNDS RAISED BY THE ASSES SEE BY PASSING A SPEAKING ORDER. WITH THESE DIRECTIONS, WE ALLOW THE A PPEAL FILED BY THE ASSESSEE FOR STATISTICAL PURPOSES. ITA NO. 483/JP/2019 M/S. SINGHANIA UNIVERSITY VS ACIT, EXEMPTION, JAIPUR 5 3.0 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2019 . SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 /09/2019. *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. SINGHANIA UNIVERSITY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT-THE ACIT, EXEMPTION, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 483/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSTT. REGISTRAR