Arogya Sahakari Mandal Ltd, Barshi V. Income-tax Officer, Ward - 2(5), Solapur

ITA 520/PUN/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1011 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.520/PUN/2018 / ASSESSMENT YEAR : 2012-13 AROGYA SAHAKARI MANDAL LTD., DR. HIREMATH HOSPITAL COMPOUND, SUBHASH NAGAR, BARSHI-413401. PAN : AAAAA0546J . /APPELLANT VS. ITO, WARD-2(5), SOLAPUR. . / RESPONDENT / APPELLANT BY : SHRI M. K. KULKARNI / RESPONDENT BY : SHRI S. P. WALIMBE / DATE OF HEARING : 17.12.2019 / DATE OF PRONOUNCEMENT: 17.12.2019 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-10, PUNE DATED 06.02.2018 FOR THE ASSESSMENT YEAR 2012-13. 2. BEFORE ME, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS IS CASE WHERE THE MATTER SHOULD BE REMANDED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN VIEW OF CHANGE IN FACTS. MENTIONING THAT THE ASSESSMENT ORDER AND THE ORDER OF THE CIT(A) WAS MADE ON 25.03.2015 AND 06.02.2018 RESPECTIVELY, LD. COUNSEL SUBMITTED THAT, AT THE RELEVANT POINT OF TIME, THE ASSESSEE DOES NOT HAVE THE FAVOURABLE ORDER RELATING TO THE REGISTRATION U/S 12A OF THE ACT FOR THE ASSESSEE. THE SAID ORDER WAS PASSED LATER ONLY ON 29.09.2018. ITA NO.520/PUN/2018 - 2 - 3. CONSIDERING THE ABOVE CHANGE IN FACTS, ON HEARING THE PARTIES, I FIND THE ORDERS MADE BY THE ASSESSING OFFICER AND THE CIT(A) HAVE BE TO SET- ASIDE AND THE ISSUE RAISED BY THE ASSESSEE BEFORE THE TRIBUNAL SHOULD BE REMANDED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN VIEW OF THE ORDER PASSED BY THE PCIT U/S 12A OF THE ACT DATED 29.09.2018. THE ASSESSING OFFICER SHALL GRANT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH SET PRINCIPLES OF NATURAL JUSTICE. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 17 TH DAY OF DECEMBER, 2019. SD/ - (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 17 TH DECEMBER, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-10, PUNE; 4. THE PR. CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE