Shri Thakur Venu vinod Bihari Sewa Samiti, Mathura V. CIT, Agra

ITA 486/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6799 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-05-2010
• Assessment Year: misc
• Appeal Filed On: 08-07-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SEEMA RAJ
• Keywords: Reasonable cause; Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.486/AGR/2008 SHRI THAKUR VENU VINOD BIHARI VS. COMMISSIONER O F INCOME TAX-1, SEWA SAMITI, AGRA. VENU VINOD KUNJ, VRINDAVAN DISTT., MATHURA. (PAN : AAFTS 6500 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJESH MALHOTRA, C.A. RESPONDENT BY : SMT. SEEMA RAJ, CIT D.R. ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DATED 15.05.2008 PASSED UNDER SECTION 80G(5) OF THE INCOME-TAX ACT, 1961 (THE ACT HEREINAFTER). 2. LD. A.R. POINTED OUT THAT THE CIT, AGRA HAS REJE CTED THE RENEWAL UNDER SECTION 80G ON THE GROUND THAT ON 28.04.2008 AND ON 13.05.2008 NON E ATTENDED BEFORE HIM NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. EVEN THOUGH THE APPL ICATION FOR ADJOURNMENT WAS MOVED ON 28.04.2008 FOR 07.05.2008, WHEN THE AUTHORISED REPR ESENATIVE WENT TO THE OFFICE OF THE COMMISSIONER ON 07.05.2008 IT WAS TOLD THAT THE CAS E HAS BEEN FIXED FOR HEARING ON 13.05.2008. ON 13.05.2008 THE ASSESSEE WENT WITH THE WRITTEN SU BMISSION WHICH WERE NOT ACCEPTED AND THE ASSESSEE WAS ASKED TO SEND THE AUTHORISED REPRESENT ATIVE. ON 13.05.2008 THE ASSESSEE MOVED 2 AN APPLICATION FOR ADJOURNMENT DUE TO THE INJURY CA USED IN ACCIDENT BUT STILL SENT ALL THE NECESSARY PAPERS THROUGH POST. THUS, IT WAS CONTENDED THAT T HE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY TO PROVE THE GENUINENESS OF THE SOCIETY. 3. THE LD. D R, ON THE OTHER HAND, HEAVILY RELIED O N THE ORDER OF THE CIT. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS AND PERUSED THE MATERIAL ON RECORD. WE FIND FROM THE COPY OF APPLICATION ON 13.05.2008 THAT THE ASSESSEE HAS CATEGORICALLY STATED THAT SHRI SATISH GOSWAMI, ADVOCATE VIDE LETTER DATE D 13.05.2008 HAS MOVED APPLICATION FOR ADJOURNMENT ON ACCOUNT OF INJURY CAUSED DUE TO ACCI DENT. THUS, THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE TO REPRESENT HIS CASE BEFORE THE C IT. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, WE SET ASIDE THE ORD ER OF THE CIT AND RESTORE THE ISSUE TO THE FILE OF THE CIT WITH THE DIRECTION THAT THE CIT SHALL RE-DE CIDE THE RENEWAL AFTER EXAMINING THE ISSUE UNDER SECTION 80G AFTER GIVING PROPER OPPORTUNITY T O THE ASSESSEE TO REPRESENT HIS CASE. THE ASSESSEE IS ALSO REQUESTED TO SUBMIT ALL THE NECESS ARY EVIDENCES ON WHICH HE MAY RELY BEFORE THE CIT. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.06.2010 ). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH JUNE, 2010. PBN/* 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY