M.S. Educational Society, Delhi V. ITO, New Delhi

ITA 4885/DEL/2012

• Counselvise Citation: 488520114 RSA 2012
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 13-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GUNJAN P RASAD
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NO.4885/DEL./2012 (ASSESSMENT YEAR : 2008-09) M.S. EDUCATIONAL SOCIETY, VS. ITO, TRUST WARD I V, C/O TYAGI PUBLIC SCHOOL, NEW DELHI. B 3, KESHAV PURAM, DELHI 110 035. (PAN : AABTM0764C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GURJEET SINGH, CA REVENUE BY : SHRI GUNJAN PRASAD, CIT DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER : THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 29.03.2012 PASSED BY THE LEARNED FIRST APPELLATE AUTHORITY, NEW DELHI. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW IN UPHOLDING THE ASSESSMENT ORDER WITHOUT PROVIDING PR OPER OPPORTUNITY OF BEING HEARD, SPECIALLY WHEN APPELLAN T WAS PREVENTED BY SUFFICIENT CAUSE IN MAKING THE COMPLIANCE AS THE NOTICES WERE SENT AT OLD ADDRESS. 2. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW SINCE HAVING DISMISSED APPEAL SUMMARILY, IN VIOLATION TO THE PROVISIONS OF SECTION 250(6) WITHOUT STATING THE 'ORDER DISPOS ING SHALL' BE IN WRITING AND 'SHALL' STATE THE POINTS FOR DETERMINAT ION, THE DECISION THEREON AND THE REASON FOR THE DECISION. ITA NO.4885/DEL./2012 2 3. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR NOT GIVING BENEFIT OF SECTION 11(L)(A) OF THE ACT O F RS.51,63,359/- (15% OF RS.3,44,22,396/-). 4. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR NOT GIVING BENEFIT OF SECTION 11(L)(D) OF THE ACT O F RS.11,25,300/ - ON ACCOUNT OF CORPUS DONATION. 5. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR NOT GIVING BENEFIT OF SECTION 11(L)(A) OF THE ACT A S RS.1,68,795/- (15% OF RS.11,25,300/-). 6. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR DISALLOWING THE ACCOUNTANCY CHARGES OF RS.30,000/- AND STAFF WELFARE EXPENSES OF RS.26,200/-. 7. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR DISALLOWING THE VEHICLE EXPENSES OF RS.20,000/- ON LUMPSUM BASIS. 8. BECAUSE THE ACTION IS BEING CHALLENGED ON FACTS AND LAW FOR DISALLOWING THE DEFICIT OF CAR WRITTEN OFF UNDER MS V (PRIMARY) OF RS.5,09,093/-. 2. DURING HEARING, WE HAVE HEARD SHRI GURJEET SINGH , LEARNED CA AND SHRI GUNJAN PRASAD, LEARNED CIT DR. THE CRUX OF THE ARG UMENT ON BEHALF OF THE ASSESSEE IS THAT DUE TO CHANGE IN THE MANAGEMENT, T HE ADDRESS OF THE ASSESSEE GOT CHANGED, CONSEQUENTLY, THE NOTICES SENT TO THE ASSE SSEE COULD NOT BE SERVED. IT WAS ALSO CONTENDED THAT ON 01.09.2010, THE ASSESSEE FIL ED THE RETURN ON THE CHANGED ADDRESS WHICH WAS AVAILABLE WITH THE DEPARTMENT. O N THE OTHER HAND, THE LEARNED CIT DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESS EE TO FURNISH THE NEW ADDRESS AND AT THE SAME TIME WAS EXPECTED TO BE VIGILANT FO R MAKING EFFECTIVE REPRESENTATION. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF THE ASSERTION MADE BY THE LE ARNED REPRESENTATIVES AND THE ITA NO.4885/DEL./2012 3 FACTS AND MATERIAL AVAILABLE ON RECORD, WE ARE OF T HE CONSIDERED VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. EVEN OTHERWISE, SINCE THE ASSESSEE HAS FILED THE APPEAL BEFORE THE LEARNED CIT (A), THERE WAS NO REA SON TO AVOID APPEARANCE. KEEPING IN VIEW THE TOTALITY OF THE FACTS AND CIRCU MSTANCES, WE ARE OF THE CONSIDERED OPINION THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND RE MANDED BACK TO THE FILE OF THE LEARNED CIT (A) FOR FRESH ADJUDICATION IN ACCORDANC E WITH LAW. NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVIDE D TO THE ASSESSEE WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. 4. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED REPRESENTATIVES FROM BOTH SIDES AT THE CONC LUSION OF THE HEARING ON 15.11.2012. SD/- SD/- (S.V. MEHROTRA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 16 TH NOVEMBER, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.