M/s Lions District 324(C-1) Eye Care and Research Centre, Visakhapatnam V. The Commissioner of Income tax-1, Visakhapatnam

ITA 59/VIZ/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50237 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 15-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N RAUL
• Keywords: Opportunity of being heard; Set aside
• Section: 80G

Judgement Text

ITA NO59/VIZ/11 LIONS DIST. 324 C1 EYE CARE AND RES EARCH CENTRE, VSKP. 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 59 /VIZAG/ 20 11 ASSESSMENT YEAR : N.A. M/S. LIONS DISTRICT 32 4 (C - 1) EYE CARE AND RESEARCH CENTRE VISAKHAPATNAM VS. CIT VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO.AAATL 7002K APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI N. RAUL, CIT(DR) ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DENYING THE RENEWAL OF EXEMPTION U/S 80G OF THE I.T. ACT. 2. DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE FACT THAT THE CHAIRMAN OF THE ASSESSEE SOCIETY BELONGS TO RAJAHMUNDRY AND HE COUL D NOT APPEAR ON THE DATES FIXED BY THE CIT FOR HEARING ON THE APPLICATI ON FOR RENEWAL OF EXEMPTION U/S 80G OF THE I.T. ACT AND THE CIT DISPO SED OF THE APPLICATION IN HIS ABSENCE AND DENIED THE RENEWAL OF EXEMPTION U/S 80G OF THE I.T. ACT. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENTED THAT IF THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT FOR RE-ADJUDIC ATION OF THE IMPUGNED ISSUE, THE ASSESSEE UNDERTAKE TO APPEAR BEFORE HIM AND TO PRESENT THE CORRECT FACTS. THE LD. D.R. FORMALLY OPPOSED THE CONTENTIO NS OF THE ASSESSEES. 3. WE HAVE CAREFULLY PERUSED THE ORDER OF THE CIT A ND WE FIND THAT HE HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE BU T NONE APPEARED ON THEIR BEHALF AND THE CIT HAS DISPOSED OF THE APPLICATION FOR RENEWAL OF EXEMPTION IN THE ABSENCE OF THE ASSESSEES. THE FACT THAT THE EXEMPTION U/S 80G WAS EARLIER GRANTED TO THE ASSESSEE AND THIS TIME REQUE ST FOR RENEWAL OF ITA NO59/VIZ/11 LIONS DIST. 324 C1 EYE CARE AND RES EARCH CENTRE, VSKP. 2 EXEMPTION WAS PENDING IS NOT DISPUTED. BUT IN ANY CASE, WHEN THE MATTER WAS FIXED FOR HEARING, IT WAS THE DUTY OF THE ASSES SEE TO APPEAR BEFORE THE AUTHORITY CONCERNED TO REPRESENT HIS CASE. BUT NOW , WHEN THE ASSESSEE UNDERTAKE TO APPEAR BEFORE THE CIT TO PROSECUTE HIS CASE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE. BY DOING SO, WE ALSO DO NOT WANT TO GIVE A MESSAGE TO THE CITIZE NS THAT IN ORDINARY CASE, THE MATTER MAY BE REMANDED BACK TO THE CIT EVEN THO UGH THEY DO NOT APPEAR BEFORE THE CIT TO PROSECUTE THEIR APPLICATIO NS. AS A DETERRENT, WE WANT TO IMPOSE SOME COST UPON THE ASSESSEE FOR HIS NEGLIGENCE DURING THE PENDENCY OF THIS APPLICATION BEFORE THE CIT. ACCOR DINGLY, WE SET ASIDE THE ORDER OF THE CIT AND DIRECT HIM TO RE-ADJUDICATE TH E ISSUE AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE, SUBJECT TO PAYMENT OF COST OF RS.4,000/- TO BE DEPOSITED IN THE ACCOUN T IN WHICH TRIBUNAL FEES ARE BEING DEPOSITED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN T HE OPEN COURT ON 3.6.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 3 RD JUNE, 2011 COPY TO 1 LIONS DISTRICT 324 (C - 1), EY E CARE AND RESEARCH CENTRE, D.NO.50 - 102 - 8/4, LIONS CANCER HOSPITAL, SEETHAMMADHARA, VISAKHAPATNA M 2 ITO WARD - 3, VISAKHAPATNAM 3 THE CI T, VISAKHAPATNAM 4 THE CIT (A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM