Shiv Mandir Management Trust, Jammu V. The Commissioner of Income-tax, Jammu

ITA 640/ASR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95094 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 27-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V K SINGH
• Assessee Lawyers: RAVI GUPTA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, AMRITSAR [JAMMU CAMP, JAMMU] BEFORE HONBLE SHRI A.D.JAIN, JUDICIAL MEMBER, AND HONBLE SHRI T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A. NO 640(ASR)/2014 ASSESSMENT YEAR:2014-15 SHIV MANDIR MANAGEMENT TRUST TRIKUTA NAGAR, JAMMU PAN : AANTS 7366J VS. THE C.I.T JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAVI GUPTA [CA] RESPONDENT BY: SHRI K.V.K. SINGH [DR] DATE OF HEARING: 02.12.2015 DATE OF PRONOUNCEM ENT: 04.12 .2015 ORDER THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE CIT, JAMMU, DATED 17.09.2014 FOR THE ASSESSMENT YEAR 2008-09 DENYING REGISTRATION U/S 12AA(B)(II) OF THE INCOME- TAX ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT FOR SHORT]. ITA NO. 640(ASR)/2014 ASST. YEAR 2 014-15 2 2. AT THE VERY OUTSET OF THE OPENING OF THE HEARING , THE LD. AR SUBMITTED THAT HE HAD FURNISHED AN AFFIDAVIT DATED 28.11.2015, OF SHRI SHUBH CHANDER VERMA, THE TRUSTEE OF SHIV MANDI R MANAGEMENT TRUST, WHO WAS ALSO HOLDING THE OFFICE OF PRESIDEN T OF THE TRUST, WHICH IS PLACED ON RECORD. THE LD. AR REITERATED T HE CONTENTS OF THE AFFIDAVIT BY CONTENDING THAT THE APPLICATION FO R REGISTRATION OF THE TRUST WAS REJECTED BY THE LD. CIT VIDE ORDER DA TED 17.9.2014. VIDE HIS ORDER U/S 12AA(B)(II) OF THE ACT, THE LD. CIT HAD SENT A LETTER DATED 4.9.2014 CALLING FOR BOOKS OF ACCOUNT AND OTHER DETAILS, FIXING THE CASE FOR HEARING ON 12.9.2014 AT JAMMU. THE LD. AR SUBMITTED THAT NO SUCH LETTER WAS ACTUALLY RECEIVED OR SERVED UPON THE DEPONENT OR ANY OF THE PERSONS CONCERNED WITH T HE MANAGEMENT OF THE TRUST. THE ONLY REASON FOR NON-A PPEARANCE WAS THE ABSENCE OF ANY COMMUNICATION IN THIS REGARD. A CCORDINGLY, THE LD. AR PLEADED THAT REJECTION OF APPLICATION FOR RE GISTRATION WITHOUT AFFORDING REASONABLE OPPORTUNITY OF HEARING WAS NOT PROPER. 3. PER CONTRA, THE LD. DR RELIED ON THE ORDERS OF T HE AUTHORITIES BELOW. ITA NO. 640(ASR)/2014 ASST. YEAR 2 014-15 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE PER USED THE RELEVANT MATERIAL ON RECORD. IN OUR CONSIDERED OPI NION, THIS ISSUE DESERVES TO BE SET ASIDE TO THE FILE OF THE LD. CIT TO BE ADJUDICATED AFRESH SINCE THE ASSESSEE HAS STATED IN ITS AFFIDAVIT THAT NO LETTER FROM THE LD. CIT WAS ACTUALLY RECEIV ED OR SERVED UPON THE DEPONENT OR ANY OF THE PERSONS CONCERNED W ITH THE MANAGEMENT OF THE TRUST. THE ONLY REASON FOR NON-A PPEARANCE WAS THE ABSENCE OF ANY COMMUNICATION IN THIS REGARD . IN THAT VIEW OF THE MATTER, WE DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND REMAND THE CASE BACK TO THE FILE OF THE L D. CIT FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH DECEMBER, 2015. SD/- SD/- [T.S.KAPOOR,] (A.D.JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:4 TH DECEMBER, 2015 VL/ ITA NO. 640(ASR)/2014 ASST. YEAR 2 014-15 4 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.