Orissa State Road Transport Corporation, Bhubaneswar V. CIT(Exemption), Hyderabad

ITA 65/CTK/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3184 (ITAT-CUTTACK)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 16-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DILIP KUMAR MOHANT Y
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.65/CTK/2021 (नििाारण वषा / Asses s m ent Year :2019-2 020) M/s Orissa State Road Transport Corporation, Paribahan Bhawan, Sachivalay Marg, Bhubaneswar Vs CIT(E), Hyderabad P AN No. : AAAG O 0800 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधाजररती की ओर से /Assessee by : Shri Dilip Kumar Mohanty, AR राजस्व की ओर से /Revenue by : None (Ad journm ent Applicat ion f iled b y CIT-DR) स ु नवाई की तारीख / Date of Hearing : 02/05/2022 घोषणा की तारीख/Date of Pronouncement : 02/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad refusing to grant the assessee registration u/s.12AA of the Act. 2. The ld. CIT-DR appearing for the revenue has sought adjournment in this case. Looking to the facts and circumstances of the case and considering the arguments of the ld. AR, the Bench proceeded to decide the appeal after rejecting the adjournment application of the department as the same is unsupported by any valid reasons. ITA No.65/CTK/2021 2 3. Shri Dilip Kumar Mohanty, ld. Advocate represents on behalf of the assessee. It was submitted by the ld. AR that the ld. CIT(E) has dismissed the assessee’s prayer for registration u/s.12AA of the Act on the ground that the assessee has not submitted the information as called for. It was the submission of the ld. AR that the assessee has filed the application for registration on 15.07.2020 and notice has been received from the ld. CIT(E) on 18.09.2020. It was the submission of the ld. AR that during the said period the pandemic was in full swing and the assessee could not provide information as called for by the CIT(E). It was also submitted that on 30.03.2021, the ld. CIT(E), Hyderabad rejected the application for registration u/s.12A of the Act. 4. In ground No.2 of the assessee’s appeal, the assessee has challenged the rejection on the ground that adequate opportunity has not been granted to the assessee. It was the prayer of the assessee that the assessee may be granted adequate opportunity to provide all the details before the ld. CIT(E). 5. We have considered the submissions of ld. AR of the assessee. Admittedly, on perusal of the order of the CIT(E), we find that only one opportunity has been granted to the assessee to provide the details as called for by the CIT(E). During the time when the ld. CIT(E) had called for the details, admittedly pandemic was also at its peak. In these circumstances, we find that the assessee has not been granted substantive opportunity. Therefore, we set aside the order of the ld. ITA No.65/CTK/2021 3 CIT(E) and restore the issue to the file of CIT(E) for readjudication after granting the assessee adequate opportunity of being heard. 6. We are alive to the fact that the order of CIT(E) is beyond the period of six months prescribed under the Act. However, the ld. AR has not raised any ground in this regard, therefore, the same is not adjudicated upon. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/05/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 02/05/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- M/s Orissa State Road Transport Corporation, Paribahan Bhawan, Sachivalay Marg, Bhubaneswar 2. प्रत्यथी / The Respondent- CIT(E), Hyderabad 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//