M/s Shyama Memorial Welfare Society, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 528/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4794 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-02-2016
• Assessment Year: misc
• Appeal Filed On: 24-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR A K SINGH
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.528/LKW/2015 ASSESSMENT YEAR:N.A. CIT (EXEMPTIONS), LUCKNOW. VS M/S SHYAM MEMORIAL WELFARE SOCIETY, 364/17, OPP. JAIN TEMPLE, CHARUI WALI GALI, SADDAT GANJ, LUCKNOW. PAN:AALAS0034Q (RESPONDENT) (APPELLANT) WRITTEN SUBMISSIONS (SHRI RAKESH GARG, ADVOCATE) APPELLANT BY DR. A. K. SINGH, CIT, D.R. RESPONDENT BY 11/01/2016 DATE OF HEARING 15/01/2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY LEARNED CIT (EXEMPTION), LUCKNOW DATED 05/06/2015 PASSED BY HIM U/S 80G(5)(VI) OF THE I.T. ACT. 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLL OWING GROUNDS: 1. THE LEARNED CIT HAS ERRED IN LAW AND ON FACTS I N REFUSING RECOGNITION U/S 80G(5)(VI) OF THE I.T. ACT WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD AND WITHOUT DUL Y CONSIDERING THE WRITTEN SUBMISSIONS MADE BY THE APP ELLANT. 2. ALL THE CONDITIONS AS STIPULATED AND LAID DOWN F OR GRANT OF RECOGNITION HAVING BEEN COMPLIED WITH, THE CIT WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR GRANT OF RECOGNITI ON ON EXTRANEOUS CONSIDERATIONS. 3. IT WAS SUBMITTED BY LEARNED A. R. OF THE ASSESSE E IN WRITTEN SUBMISSIONS THAT ONLY ONE NOTICE WAS ISSUED BY LEARNED CIT ON 18/05/ 2015 FOR COMPLIANCE ON 02/06/2015 AND THE IMPUGNED ORDER HAS BEEN PASSED B Y LEARNED CIT ON 05/06/2015. HE SUBMITTED THAT UNDER THESE FACTS, I T HAS TO BE ACCEPTED THAT THE 2 OPPORTUNITY PROVIDED BY LEARNED CIT WAS NOT SUFFICI ENT AND HENCE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FIL E OF LEARNED CIT FOR FRESH DECISION. 4. LEARNED D. R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT IT IS NOTED BY LEARNED CIT IN HIS ORDER THAT DATE OF RECEIPT OF APPLICATIO N IS 08/12/2014 AND ONLY ONE NOTICE WAS ISSUED BY LEARNED CIT ON 18/05/2015 FIXING THE DATE OF HEARING ON 02/06/2015 AND THE IMPUGNED ORDER WAS PASSED BY HIM ON 05/06/2 015. IT APPEARS THAT SINCE THE ORDER WAS TO BE PASSED BY HIM WITHIN 6 MONTHS, HE HAS PASSED THE ORDER EX- PARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. IT IS TRUE THAT ON 02/06/2015, SHRI SURYA PRAKASH, SECRETARY OF THE SO CIETY AND SHRI ANUP GUPTA, VICE PRESIDENT APPEARED BEFORE LEARNED CIT AND FILED WRI TTEN SUBMISSIONS AND ON THEIR REQUEST, THE HEARING WAS ADJOURNED TO 05/06/2015 BU T ON THIS DATE I.E. 05/06/2015, NO COMPLIANCE WAS MADE BY THE ASSESSEE BUT STILL WE FEEL THAT HAVING NOT ISSUED THE NOTICE TILL 18/05/2015 WHEN THE APPLICATION WAS REC EIVED ON 08/12/2014, PROVIDING ONE OPPORTUNITY BY LEARNED CIT CANNOT BE CONSIDERED AS ADEQUATE OPPORTUNITY AND THEREFORE, IN THE INTEREST OF JUSTICE, WE FEEL IT P ROPER TO RESTORE THE MATTER BACK TO LEARNED CIT FOR FRESH DECISION. HENCE, WE SET ASID E THE ORDER OF LEARNED CIT AND RESTORE THE MATTER BACK TO HIM FOR FRESH DECISION A FTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE WE ARE RESTORING BACK THE MATTER TO THE FILE OF LEARNED CIT, WE DO NOT MAKE ANY COMM ENT ON MERIT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GAROD IA ) JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED:15/01/2016 *SINGH COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR