The ACIT, 3(1), V. M/s Servite Sisters Society,

ITA 57/IND/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7995 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-03-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 08-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: SHABBIR BAKHSHI; RAJU SONPAR
• Section: 143(2); 22

Judgement Text

PAGE 1 OF 4 - I.T.A.NO. 57/IND/2008 SERVITE SISTERS SOCIETY IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : AAAAS5747F I.T.A.NO. 57/IND/2008 A.Y. : 2004-05 ACIT M/S.SERVITE SISTERS SOCIETY 3(1), VS 228, SERVITE CONVENT, KALPANA NAGAR, BHOPAL RAISEN ROAD, BHOPAL APPELLANT RESPONDENT APPELLANT BY : SMT.APARNA KARAN, SR. DR RESPONDENT BY : SHRI SHABBIR BAKHSHI AND SHRI RAJU SONPAR, ADVOCATES DATE OF HEARING : 17.03.2010 O R D E R PER V.K. GUPTA, A.M. THIS APPEAL FILED BY THE REVENUE ARISES OUT OF ORDE R OF THE LD. CIT(A)-II, BHOPAL, DATED 22.10.2007, FOR THE ASSESS MENT YEAR 2004-05. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO PERUSE D THE MATERIAL AVAILABLE ON RECORD. 3. GROUNDS RAISED BY THE REVENUE READ AS UNDER :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN QUASHING THE ASSESSMENT PROCEED INGS AB PAGE 2 OF 4 - I.T.A.NO. 57/IND/2008 SERVITE SISTERS SOCIETY INITIO HOLDING THAT THE NOTICE U/S 143(2) WAS NEVER SERVED ON THE ASSESSEE EVEN THOUGH THE A.O. HAD MENTIONED THA T NOTICE U/S 143(2) WAS ISSUED ON 31.8.2005 VIDE ORDER U/S 1 43(3) DATED 15.11.2006 AND IN COMPLIANCE TO WHICH AR OF THE ASSESSEE ATTENDED THE PROCEEDINGS AND FILED THE DET AILS SOUGHT AS PER ORDER SHEET, FOR WHICH COMPLETE RECOR DS COULD NOT BE PRODUCED BY THE ASSESSING OFFICER. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN ALLOWING THE BENEFITS OF EXEMPT ION U/S 10(23C)(IIIAD) OF THE INCOME-TAX ACT, 1961, EVEN TH OUGH THE CONSOLIDATED RECEIPTS OF THE EDUCATIONAL INSTITUTIO N BEING RUN BY THE SOCIETY EXCEED RS. 1 CRORES AND THE SOCIETY ITSELF HAS OBJECTS THAT ARE NOT SOLELY EDUCATIONAL. 4. THE FACTS, IN BRIEF, ARE THAT IN GROUND NO.1 THAT S ERVICE OF NOTICE U/S 143(2) WITHIN STIPULATED PERIOD IS INVOLVED, WH ICH IS MANDATORY FOR MAKING AN ASSESSMENT U/S 143(3). THE BONE OF CONTEN TION OF THE REVENUE IS THAT THE NOTICE WAS SERVED TO THE ASSESSEE ON TH E ADDRESS GIVEN BY THE ASSESSEE IN THE APPLICATION FOR ALLOTMENT OF PERMAN ENT ACCOUNT NUMBER. HOWEVER, THE ASSESSEE HAS SUBMITTED A PAPER BOOK CO NTAINING 75 PAGES SHOWING ADDRESS OF THE ASSESSEE AT 278, KALPNA NAGA R, RAISEN ROAD, BHOPAL, IN THE VARIOUS DOCUMENTS/RETURNS FILED WITH THE DEPARTMENT IN PAGE 3 OF 4 - I.T.A.NO. 57/IND/2008 SERVITE SISTERS SOCIETY LAST 10 YEARS. ON THE OTHER HAND, THE REVENUE HAS S UBMITTED THE LETTER OF A.O. STATING THAT THE ASSESSEES ORIGINAL ADDRESS W AS 228, RAISEN ROAD, KALPANA NAGAR, BHOPAL, VIDE ITS LETTER DATED 9.11.2 009. HOWEVER, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT WAS THE LETTER OF THE A.O. AND THE BENCH, IN EARLIER HEARING HAD REQUIRED THAT AN APPLICATION FILED BY THE ASSESSEE TO THAT EFFECT SHOULD BE FURN ISHED AND WHICH WAS NOT DONE, HENCE, NO COGNIZANCE SHOULD BE TAKEN OF SUCH LETTER. 5. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY BOTH THE SIDES, MATERIAL ON RECORD AND THE ORDERS OF THE AUTHORITIE S BELOW. 6. AS PER THE RECORDS SUBMITTED BEFORE US, IT IS APPAR ENTLY CLEAR THAT THE ADDRESS OF THE ASSESSEE SOCIETY IS 278, KA LPANA NAGAR, RAISEN ROAD, BHOPAL, WHEREAS THE NOTICE U/S 143(2) HAS BEE N SENT ON 228, KALPANA NAGAR, RAISEN ROAD, BHOPAL. HENCE, IN THESE CIRCUMSTANCES, WE FIND NO INFIRMITY IN THE ORDER OF THE LD. CIT(A). T HUS, GROUND NO.1 OF THE REVENUE IS DISMISSED. 7. IN VIEW OF OUR DECISION ON GROUND NO.1, WE DO NOT C ONSIDER IT NECESSARY TO EXPRESS ANY OPINION ON THE ISSUE RAISE D IN GROUND NO.2. PAGE 4 OF 4 - I.T.A.NO. 57/IND/2008 SERVITE SISTERS SOCIETY 8. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS D ISMISSED IN TERMS INDICATED ABOVE. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22 ND MARCH, 2010. CPU* 1718