Indian Orthodontics Society, CHENNAI V. ITO, Vellore

ITA 597/CHNY/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90612 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 11-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 05-04-2013
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: P HARI BABU
• Section: 142(1); 80G; 144

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHE NNAI , . ! ! ! ! , ' ' ' ' #$ #$ #$ #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A.NO.597/MDS/2013 ASSESSMENT YEAR : 2008-09 INDIAN ORTHODONTICS SOCIETY, DR. A.V. ARUN, SECRETARY, INDIAN ORTHODONTICS SOCIETY, PLOT NO. 1504, H BLOCK, 7 TH STREET, ANNA NAGAR, CHENNAI 600 040. [PAN: AAAAI0847A] VS. THE INCOME TAX OFFICER, WARD I(1), VELLORE. ( %& %& %& %& /APPELLANT ) ( '(%& '(%& '(%& '(%& / RESPONDENT ) %& ) * / APPELLANT BY : SHRI P. HARI BABU, C.A. '(%& ) * / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT ) + / DATE OF HEARING : 11.06.2015 ,-. ) + /DATE OF PRONOUNCEMENT : 30.06.2015 / / / / / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IX, CHENNA I DATED 28.12.2012 RELEVANT TO THE ASSESSMENT YEAR 2008-09. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, INDIAN ORTHODONTICS SOCIETY, FILED ITS RETURN OF INCOME ADMITTING NIL I NCOME AND CLAIMED DEDUCTION UNDER SECTION 80G OF THE INCOME TAX ACT. THE RETURN FILED BY THE I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NO. .. .5 55 59 99 97 77 7/M/ /M/ /M/ /M/13 1313 13 2 ASSESSEE WAS PROCESSED UNDER SECTION 143(1) OF THE ACT AND THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY. SUBSEQUENTLY, N OTICE UNDER SECTION 143(2) WAS ISSUED ON 14.09.2010. THERE WAS NO RESPO NSE FROM THE ASSESSEE. AGAIN A NOTICE UNDER SECTION 142(1) WAS I SSUED ON 21.10.2010 TO PRODUCE THE COPY OF THE RETURN FILED WITH ALL ANNEX URES INCLUDING DETAILS OF EXEMPTION OBTAINED FOR DONATIONS RECEIVED UNDER SEC TION 80G FROM THE DEPARTMENT, P & L ACCOUNT, BALANCE SHEET AND STATEM ENT OF ACCOUNTS, BOOKS OF ACCOUNTS AND DOCUMENTS, BYE LAWS OF THE SOCIETY, DETAILS OF RECEIPTS WITH DETAILS OF DONORS, BILLS/VOUCHERS, IF ANY, AND DULY SERVED ON THE ASSESSEE ON 07.11.2010. THERE WAS NO RESPONSE FROM THE ASSESSEE . IN THE ASSESSMENT ORDER, THE ASSESSING OFFICER HAS OBSERVED THAT THE ASSESSEE SOCIETY HAS SHIFTED ITS REGISTERED PREMISES FROM VELLORE TO DEV ANAGERE AND CONTINUED TO FILE THE RETURN OF INCOME IN THE SAME PAN MENTIONED ABOVE AND HENCE THE CASE WAS SELECTED FOR SCRUTINY THROUGH CASS IN THIS WARD. THERE WAS NO RESPONSE FROM THE ABOVE ASSESSEE SOCIETY TO THE NOT ICES ISSUED TILL DATE AND THE ASSESSMENT IS GETTING TIME BARRED BY 31.12.2010 . THEREFORE, THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT UNDE R SECTION 144 OF THE ACT AS PER THE INFORMATION AVAILABLE ON RECORD. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFOR E THE LD. CIT(A) AND THE LD. CIT(A) CONSIDERED CERTAIN ISSUES ON MERITS. HOWEVER, HE HAS OBSERVED THAT THE ASSESSEE HAS NOT FURNISHED RELEVA NT MATERIALS BEFORE THE I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NO. .. .5 55 59 99 97 77 7/M/ /M/ /M/ /M/13 1313 13 3 ASSESSING OFFICER AND EVEN IN THE COURSE OF REMAND PROCEEDINGS AND THEREFORE, THE LD. CIT(A) CONFIRMED THE ORDER PASSE D BY THE ASSESSING OFFICER. 4. ON BEING AGGRIEVED, THE ASSESSEE CARRIED THE MA TTER IN APPEAL BEFORE THE TRIBUNAL. AT THE TIME OF HEARING, WHEN WE ASKED THE LD. COUNSEL FOR THE ASSESSEE THE REASONS FOR NON-APPEARANCE BEFORE THE ASSESSING OFFICER, HE HAS INFORMED THAT DUE TO SHIFTING OF REGISTERED OFF ICE FROM VELLORE TO DEVANAGERE, THE ASSESSEE WAS NOT ABLE TO APPEAR BEF ORE THE ASSESSING OFFICER AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO FILE ALL THE DETAILS BEFORE THE ASSESSING OFFICE R. 5. THE LD. DR HAS NOT STRONGLY OBJECTED TO THE SUB MISSIONS OF THE ASSESSEE. 6. AFTER HEARING BOTH SIDES AND AFTER CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE SET ASIDE THE ORDE R PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASSESSING O FFICER WITH A DIRECTION TO DECIDE THE ISSUE AFRESH AFTER CONSIDERING ALL THE R ELEVANT DOCUMENTS FILED BY THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO FILE A LL THE DETAILS AND DOCUMENTS BEFORE THE ASSESSING OFFICER WITHOUT FAIL . ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PU RPOSES. I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NO. .. .5 55 59 99 97 77 7/M/ /M/ /M/ /M/13 1313 13 4 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON TUESDAY, THE 30 TH OF JUNE, 2015 AT CHENNAI. SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 30.06.2015 VM/- / ) ''+01 21.+ /COPY TO: 1. %& / APPELLANT, 2. '(%& / RESPONDENT, 3. 3 ( ) /CIT(A), 4. 3 /CIT, 5. 14 ''+' /DR & 6. 5! 6 /GF.