State Bank of India RSETI Society, Dehradun V. CIT (Exemptions), Lucknow

ITA 5033/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4437 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 23-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 80G

Judgement Text

ITA NO. 5033/DEL/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO.5033/DEL/2016 ASSESSMENT YEAR: ----- STATE BANK OF INDIA RSETI SOCIETY, SBI, ADMIN OFFICE, 1-NEW CANTT. ROAD, DEHRADUN. (PAN: AAJAS5727J) VS CIT( EXEMPTIONS ), T.C. 46V, U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION, VIBHUTI KHAND, GOMTI NAGAR, LUCKNOW-226010 APPELLANT RESPONDENT APPELLANT BY: SHRI BALDEV RAJ, CA RESPONDENT BY : SHRI S.S. RANA, CI T DR DATE OF HEARING : 6.2.20 19 DATE OF PRONOUNCEMENT : 13.02.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER DATED 2.8.2016 PASSED BY THE LD. COMMISSIONER OF IN COME TAX(EXEMPTIONS), LUCKNOW AND CHALLENGES THE ACTION OF THE LD. COMMISSIONER OF INCOME TAX(E) IN REJECTING THE ASSE SSEES APPLICATION FOR APPROVAL U/S 80G OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED 'THE ACT'). ITA NO. 5033/DEL/2016 2 2.0 THE LD. AR DREW OUR ATTENTION TO PARA 2 OF THE IMPUGNED ORDER AND SUBMITTED THAT THE ASSESSEES APPLICATION HAD BEEN DISMISSED EX PARTE ON THE GROUND THAT THE NOTICE FOR HEARING HAD BEEN RETURNED UNSERVED TO THE OFFICE OF THE LD. COM MISSIONER OF INCOME TAX(E) WITH THE NOTING AT THE AFOREMENTIONE D ADDRESS, NO SOCIETY BY THE MENTIONED NAME IS TRACEABLE. THE LD. AR SUBMITTED THAT APPARENTLY THERE SEEMS TO BE SOME KI ND OF MISTAKE ON THE PART OF THE POSTAL DEPARTMENT BECAUS E THE ADDRESS WHICH HAS BEEN MENTIONED IN THE APPLICATION WAS CORRECT. THE LD. AR ALSO SUBMITTED THAT IN THE INT EREST OF SUBSTANTIAL JUSTICE, THE MATTER REQUIRED TO BE RE-E XAMINED BY THE LD. COMMISSIONER OF INCOME TAX(E) AND THE ASSESSEE BE ALLOWED TO FURNISH RELEVANT DOCUMENTS BEFORE THE LD. COMMIS SIONER OF INCOME TAX(E) AS WELL AS BE PROVIDED WITH AN ADEQUA TE OPPORTUNITY TO PRESENT ITS CASE. 2.1 IN RESPONSE, THE LD. C.I.T. DR SUBMITTED THAT T HE LD. COMMISSIONER OF INCOME TAX(E) HAD DECIDED THE ISSUE ON MERITS EVEN THOUGH IT WAS DECIDED EX PARTE QUA THE ASSESSEE AND, THEREFORE, THERE WAS NO REQUIREMENT FOR THE ASSESSE E TO BE PROVIDED WITH ANOTHER OPPORTUNITY. THE LD. C.I.T. DR PLACED RELIANCE ON THE FINDINGS OF THE LD. COMMISSIONER OF INCOME TAX(E) ITA NO. 5033/DEL/2016 3 AND VEHEMENTLY ARGUED THAT THE APPEAL OF THE ASSESS EE DESERVED TO BE DISMISSED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS UNDISPUTED THAT THE ASSESSEES APPLICATION FOR APPROVAL U/S 80G OF THE ACT WAS DIS MISSED WITHOUT THE ASSESSEE BEING ABLE TO AVAIL THE OPPORT UNITY OF BEING HEARD IN THIS REGARD. IT IS UNDISPUTED THAT THE NO TICE FOR HEARING WAS RETURNED UNSERVED. FURTHER, IN ABSENCE OF OPPO RTUNITY, THE ASSESSEE COULD NOT CORROBORATE ITS CLAIM WITH RESPE CT TO APPROVAL U/S 80G OF THE ACT. ACCORDINGLY, IN THE INTEREST O F JUSTICE, WE DEEM IT A FIT CASE TO BE RESTORED TO THE FILE OF TH E LD. COMMISSIONER OF INCOME TAX(E) FOR THE PURPOSE OF DE CIDING IT AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. ACCORDINGLY, WE RESTORE THE ISSU E TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX(E) WITH THE DIRE CTION TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE AND THE REAFTER PASS THE ORDER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 5033/DEL/2016 4 ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2019. SD/- SD/- (ANADEE NATH MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH FEBRUARY, 2019 GS COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASST. REGISTRAR ITA NO. 5033/DEL/2016 5 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER