M/s. Arogyam Educational Trust, Dehradun V. CIT, Dehradun

ITA 6388/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97825 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 20-10-2015
• Assessment Year: misc
• Appeal Filed On: 02-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SMT. BEENA A. PILLAI , JM ITA NO. 6388/DEL/2013 : ASSTT. YEAR : AROGYAM EDUCATIONAL TRUST, S ANJAY BAZAR, 180/156, SYED MOHALLA, CHAKRATA ROAD, DEHRADUN - 248001 VS COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, 13A, SUBHASH ROAD, DEHRADUN - 248001 (APPELLANT) (RESPONDENT) PAN NO. A A DTA5498H ASSESSEE BY : NONE REVENUE BY : SH. S . K. JAIN , SR. DR DATE OF HEARING : 20 .10 .2015 DATE OF PRONOUNCEMENT : 04 .11 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.09.2013 OF LD. CIT, DEHRADUN . 2. THE ONLY GROUND RAISED I N THIS APPEAL READS AS UNDER: THAT THE LEARNED CIT HAS ERRED ON FACTS AND IN LAW IN REJECTING THE APPELLANT TRUST S APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT, WITHOUT VERIFYING THE FACT OF SERVICE OF NOTICES ISSUED. THE APPELLANT CRAVES L EAVE TO RESERVE ITS RIGHT TO ADD , TO DELETE FROM, AMEND, ALTER OR MODIFY ITS GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED APPLICATION DATED 28.03.2013 FOR REGISTRATION U/S 12A (A) OF THE INCOME TAX ACT, ITA NO . 638 8 /DEL /201 3 AROGYAM EDUCATIONAL TRUST 2 1961 (HEREINAFTER REFERRED TO AS THE ACT). THE LD. CIT VIDE LETTER DATED 04.04.2013 ASKED THE ASSESSEE TO FURNISH CERTAIN INFORMATION ON 23.04.2013 . SINCE THERE WAS NO COMPLIANCE, THE LD. CIT AGAIN ISSUED A NOTICE ON 14.08.2013 F IXING THE CASE FOR HEARING ON 27.08.2013. ON THE SAID DATE ALSO THE NOTICE REMAINED UNCOMPLIED WITH, T HEREFORE, THE APPLICATION OF THE ASSESSEE WAS REJECTED. 4. NOW THE ASSESSEE IS IN APPEAL. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF T HE ASSESSEE, THEREFORE, THE CASE IS DECIDED EX - PARTE AFTER HEARING THE LD. CIT DR ON MERIT . THE LD. CIT DR SUBMITTED THAT TH E ASSESSEE DID NOT COOPERATE IN SPITE OF THE SERVICE OF NOTICE S . IT WAS STATED THAT THE NOTICE S OF HEARING ISSUED BY THE LD. CIT, DEH RADUN , DID NOT RETURNED BACK, THEREFORE, IT IS PRESUMED THAT THOSE WERE SERVED. THE RELIANCE WAS PLACED ON THE FOLLOWING CASE LAWS: CIT VS SHANKER LAL VED PRAKASH (2008) 300 ITR 243 (DEL) CAPITAL GEM OVERSEAS (P.) LTD. VS ITO (2006) 101 ITD 117 (DEL) 5 . THE LD. CIT DR ALSO SUBMITTED THAT THE ASSESSEE DID NOT FURNISH THE REQUISITE DETAILS ASKED BY THE LD. CIT , THEREFORE, THE APPLICATION MOVED BY THE ASSESSEE U/S 12A(A) OF THE ACT WAS RIGHTLY REJECTED. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. CIT DR AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE LD. CIT MENTIONED IN THE IMPUGNED ORDER THAT THE NOTICE ITA NO . 638 8 /DEL /201 3 AROGYAM EDUCATIONAL TRUST 3 OF HEARING ON 27.08.2013 WAS SENT ON 14.08.2013. HOWEVER, NOTHING IS BROUGHT ON RECORD THAT THE SAI D NOTICE WAS SERVED ON THE ASSESSEE. IT IS ALSO NOT CLEAR AS TO WHETHER THE NOTICE WAS SENT BY ORDINARY POST OR SPEED POST/REGISTERED POST. MOREOVER, THE LD. CIT IN THE IMPUGNED ORDER HAS NOT MENTIONED AS TO WHETHER ANY DOCUMENTS/EVIDENCES WERE FURNISHED B Y THE ASSESSEE ALONGWITH THE APPLICATION MOVED FOR REGISTRATION U/S 12A(A) OF THE ACT. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM . WE, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT TO BE DECIDED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AN D REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO CO - OPERATE AND NOT TO SEEK UNDUE OR UNWARRANTED ADJOURNMENTS. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER PRON OUNCED IN THE COURT ON 04 /1 1 /2015 ) SD/ - SD/ - (BEENA A. PILLAI ) (N. K. SAINI) JUDICIAL MEMBER ACCO UNTANT MEMBER DATED: 04 /1 1 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR