KESAB, Jajpur V. CIT, Cuttack

ITA 56/CTK/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4435 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 25-01-2011
• Court: TRIBUNAL
• Department Lawyers: M R
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK ( ) BEFORE . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER. /AND . . . , S HRI K.S.S.PRASAD RAO , JUDICIAL MEMBER / I.T.A.NO. 56/CTK/2011 / ASSESSMENT YEAR KESAB, AT/P.O. SUJANPUR, DIST.JAJPUR 755 017 PAN: AAAAK 7111 M - - - VERSUS - COMMISSIONER OF INCOME - TAX, CUTTACK. ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI NATABAR PANDA, AR / FOR THE RESPONDENT: / SHRI M.R.PANIGRAHI, DR / ORDER . . , , SHRI K.K.GUPTA, ACCOUNTANT MEMBER. THIS APPEAL B Y THE ASSESSEE AGITATES THE ACTION OF THE LEARNED CIT(A) IN REJECTING THE ASSESSEES APPLICATION SEEKING REGISTRATION U/S.80G(5)(VI) OF THE INCOME - TAX AT,1961. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE GROUND RELATING TO THE REJECTION OF A PPLICATION/S.80(G)(VI) HAS BEEN RELIED UPON FOR HAVING REJECTED THE APPLICATION U/S.12AA WHICH BOTH REJECTION ORDERS HAVE BEEN PASSED BY THE LEARNED CIT ON THE SAME DATE WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD AS CAN BE PERUSED IN HIS ORDER. HE PRA YED THAT THE GROUND FOR REJECTION HAS NOT BEEN SUBSTANTIATED BY THE LEARNED CI T BUT MERELY ON THE BASIS OF ASSESSEES INABILITY TO PRODUCE THE ORIGINAL OF VARIOUS DOCUMENTS FILED WITH THE APPLICATION FOR REGISTRATION UNDER RESPECTIVE SECTIONS. 3. THE LEA RNED DR HAD NO OBJECTION IF THE MATTER WAS RESTORED TO THE FILE OF THE LEARNED CIT FOR CONSIDERING THE ASSESSEES APPLICATIONS SEEKING REGISTRATION U/S.12AA AND 80(G)(VI) AFRESH . I.T.A.NO. 56/CTK/2011 2 4. AFTER HEARING THE RIVAL PARTIES, WE ARE RESTORING THE ISSUE TO THE FILE OF THE LEARNED CIT TO AFFORD A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE FOR FILING THE DOCUMENTS AND SEEKING EXPLANATION ON THE MERITS FOR CONSIDERATION ABOUT THE ACTIVITIES ETC., OF THE ASSESSEE AS NOTED BY HIM NOT FORTHCOMING . 5. THE APPEAL OF THE ASSESSEE IS CONSIDERED ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. ( . . . ) , ( K.S.S.PRASAD RAO), JUDICIAL MEMBER ( . . ) , , (K.K.GUPTA), ACCOUNTANT MEMBER. ( ) DAT E: - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : KESAB, AT/P.O. SUJANPUR, DIST.JAJPUR 755 017 2 / THE RESPONDENT: COMMISSIONER OF INCOME - TAX, CUTTACK. 3 . / THE CIT, 4 . ( )/ THE CIT(A), 5 . / DR, CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY, / BY ORDER, [ ] SENIOR PRIVATE SECRETARY ( ), ( H.K.PADHEE ), SENIOR.PRIVATE SECRETARY.