The Good Shepherd Children Home, D.Kesavaram V. The Commissioner of Income Tax (Exemptions), Hyderabad

ITA 615/VIZ/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6616 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D V SUBBA RAO
• Keywords: Principle of natural justice; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 615 / VIZ /201 8 THE GOOD SHEPHERD CHILDREN HOME, D.NO. 11 - 79, D.KESAVARAM, E.G. DISTRICT. V S . CIT (EXEMPTIONS) , HYDERABAD . PAN NO. AADAT 1084 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI D.V. SUBBA RAO SR. DR DATE OF HEARING : 2 1 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 02 / 0 8 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD , DATED 27 /0 9 /201 8 , BY WHICH SEEKING REGISTRATION U/SEC. 12AA HAS BEEN REJECTED. 2. THERE IS A ONE DAY DELAY IN FILING THE APPEAL . THE ASSESSEE HAS FILED AN AFFIDAVIT ALONG WITH MEDICAL CERTIFICATE. WE FIND THAT THERE IS A SUFFICIENT CAUSE IN NOT FIL ING THE APPEAL IN TIME, THEREFORE , WE ARE OF THE OPINION THAT DELAY HAS TO BE CONDONED. ACCORDINGLY, DELAY IS CONDONED. 3 . LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT LD.CIT(E) ISSUED A NOTICE AND POSTED FOR HEARING ON 25/09/2018, WHICH WAS 2 ITA NO. 615 /VIZ/2018 ( THE GOOD SHEPHERD CHILDREN HOME ) RECEIVED BY THE ASSESSEE ON 04/10/2018, THEREFORE, ASSESSEE COULD NOT APPEAR BEFORE THE LD.CIT(E) TO SUBSTANTIATE HIS CASE. 4 . ON THE OTHER HAND , LD. DR SUPPORTED THE ORDER PASSED BY THE LD.CIT(E) . 5. WE HAVE HEARD BOTH THE SIDES AND FIND THAT THE ASSESSEE HAS RECEIVED THE NOTICE SUBSEQUENT TO THE DATE OF HEARING OF THE APPEAL, THEREFORE ON THE G ROUND OF PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE . ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD.CIT(E) AND REMIT THE MATTER BACK TO HIM TO ADJUDICATE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING AFFORDABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD.CIT(E) ON THE DATE GIVEN FOR HEARING OF THE APPEAL WITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 2 N D DAY OF AUGUST , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 2 N D AUGUST , 201 9 . VR/ - 3 ITA NO. 615 /VIZ/2018 ( THE GOOD SHEPHERD CHILDREN HOME ) COPY TO: 1. THE ASSESSEE THE GOOD SHEPHERD CHILDREN HOME, D.NO. 11 - 79, D.KESAVARAM, E.G. DISTRICT. 2. THE REVENUE CIT (EXEMPTIONS), HYDERABAD. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.