DCIT (E), Ghaziabad V. M/s Ideal Educational Society, Ghaziabad

ITA 4836/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2961 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 09-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. K. N. CHARY , JM ITA NO. 4836 /DEL/201 6 : ASSTT. YEAR : 2012 - 12 DY. COMMISSIONER OF INCOME TAX (EXEMPTION), CIR CLE, GHAZIABAD VS M/S IDEAL EDUCATIONAL SOCIETY, SD - 522, SHASTRI NAGAR, GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. A AABI0038E ASSESSEE BY : NONE REVENUE BY : SH. ARUN KUMAR YADAV , SR. DR DATE OF HEARING : 19 .12 .201 7 DATE OF PRONOUNCE MENT : 26 .12 .201 7 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER DATED 15.06 .2016 OF LD. CIT(A ) , GHAZIABAD . 2. THE ONLY EFFECTIVE GROUN D RAISED IN THIS APPEAL READS AS UNDER: THE LD. COMMISSIONER OF INCOME TAX(APPEAL) HAS ERRED IN LAW AND ON FACTS IN ALLOWING THE APPEAL OF THE ASSESSEE ON THE DISALLOWANCE OF DEPRECIATION OF RS.2,64,56,955/ - IGNORING THE FACTS. 3. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, A WRITTEN SUBMISSION HAS BEEN FURNISHED WHICH IS PLACED ON RECORD AND HAS BEEN CONSIDERED ALONGWITH THE SUBMISSIONS OF THE LD. DR. IN HIS ITA NO . 483 6 /DE L /2016 IDEAL EDUCATIONAL SOCIETY 2 WRITTEN SUBMISSION DATED 11.12.2017, THE LD. COUNSEL FO R THE ASSESSEE STATED AS UNDER: HON'BLE MEMBERS OF THE BENCH, THE RESPONDENT VERY RESPECTFULLY MAKES THE FOLLOWING SUBMISSION: 1. THAT THE RESPONDENT HAS BEEN SERVED WITH A NOTICE OF HEARING VIDE LETTER DATED 16.11.2017 AND THE DATE HAS BEEN FIXED FOR H EARING ON 19.12.2017. 2. THAT IT IS RESPECTFULLY SUBMITTED THAT THE RESPONDENT IDEAL EDUCATIONAL SOCIETY HAVING ADDRESS SD - 522, SHASTRI NAGAR, G HAZIABAD WAS ASSESSED BY THE JURI SDICTIONAL OFFICER NAMELY BY THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIO N), CIRCLE, GHAZIABAD AND THE ASSESSMENT WAS COMPLETED VIDE AN ORDER PASSED UNDER SECTION 143(3) OF THE ACT ON 30.03.2015 AT NIL TAX. 3. THAT IT IS RESPECTFULLY SUBMITTED THAT THE RESPONDENT IDEAL EDUCATIONAL SOCIETY HAVING ADDRESS SD - 522, SHASTRI NAGAR, GHAZIABAD HAD NEVER PREFERRED ANY APPEAL BEFORE THE COMMISSIONER OF INCOME TAX(APPEAL), GHAZIABAD AGAINST THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, GHAZIABAD AND THUS THERE APPEARS TO BE NO CAUSE FOR THE DEPARTMENT TO GO IN SECOND APPEAL BEFORE THE HON'BLE BENCH. 4. THAT AS STATED ABOVE SINCE THE RESPONDENT HAD BEEN NEVER IN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX(APPEAL), GHAZIABAD, THERE APPEARS TO BE SOME MISTAKE IN THE FILLING OF THE APPEAL BY THE DEPARTMENT AND/OR MAY BE THE RESPONDENT WITH THE ITA NO . 483 6 /DE L /2016 IDEAL EDUCATIONAL SOCIETY 3 SAME NAME WITH A DIFFERENT ADDRESS BUT THE NOTICE WRONGLY DIRECTED AT SD - 522, SHASTRI NAGAR. THAT IT IS RESPECTFULLY SUBMITTED THAT THE NOTICE MAY KINDLY BE DIRECTED TO BE SERVED ON THE CORRECT PARTY WITH CORRECT ADDR ESS SO THAT NO SUFFERING IS CAUSED TO THE SAID PARTY. THE INCONVENIENCE CAUSED TO THE HON 'BLE BENCH IS REGRETTED VERY MUCH. RESPECTFULLY SUBMITTED, SD/ - (AUTHORIZED SIGNATORY) FOR IDEAL EDUCATIONAL SOCIETY PLACE: GHAZIABAD DATE: 11.12.2017 4. IN H IS RIVAL SUBMISSIONS, THE LD. DR ALTHOUGH SUPPORTED THE IMPUGNED ORDER OF THE LD. CIT(A) BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MAT ERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT APPEARS THAT THE IMPUGNED ORDER ATTACHED WITH THE MEMO OF APPEAL RELATES TO M/S IDEAL INSTITUTE OF TECHNOLOGY SOCIETY, 46, 1 ST FLOOR, NAVYUG MARKET, GHAZIABAD FOR THE ASSESSMENT YEAR 2012 - 13 WHILE THE APPEAL HAS BEEN FILED BY THE DEPARTMENT IN FORM NO. 36 IN THE NAME OF M/S IDEAL EDUCATIONAL SOCIETY, SD - 522, SHASTRI NAGAR, GHAZIABAD I.E. THE DIFFERENT ASSESSEE. THE CONTENTION ITA NO . 483 6 /DE L /2016 IDEAL EDUCATIONAL SOCIETY 4 OF THE ASSESSEE IN THE AFORESAID APPLICATION DATED 11.12.2015 IS THAT THE ASSE SSMENT IN THE CASE OF THE ASSESSEE WAS COMPLETED U/S 143(3) OF THE ACT ON 30.03.2015 AT NIL INCOME AND THE ASSESSEE HAD NEVER PREFERRED ANY APPEAL BEFORE THE LD. CIT(A) AGAINST THE ASSESSMENT ORDER PASSED BY THE AO. THIS FACTUAL POSITION IS ALSO EVIDENT FR OM THE ASSESSMENT ORDER DATED 30.03.2015 PASSED U/S 143(3) OF THE ACT WHICH WAS NOT CONTROVERTED BY THE LD. DR . WE, THEREFORE, ARE OF THE CONFIRMED VIEW THAT THE PRESENT APPEAL IN THE NAME OF THE ASSESSEE M/S IDEAL EDUCATIONAL SOCIETY, GHAZIABAD FILED BY T HE DEPARTMENT IS NOT MAINTAINABLE. ACCORDINGLY, IT IS DISMISSED , BY CONSIDERING THE SAME AS INFRUCTUOUS. 6 . IN THE RESULT, THE APPEAL OF THE DEPARTMENT IS DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 26 /12 /2017) SD/ - SD/ - (K. N. CHARY ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 /12 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR