SITABEN SHAH MEMORIAL TRUST, MUMBAI V. DIT(E), MUMBAI

ITA 6512/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87907 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 06-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHAN VYAS
• Keywords: Principle of natural justice
• Section: 12A

Judgement Text

, , , , , ,, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.6512/MUM/2013 SITABEN SHAH MEMORIAL TRUST, 216, SHAH & NAHAR IND. ESTATE, E. MOSES ROAD, MUMBAI - 400012 / VS. DIT(E), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 ( #$% /ASSESSEE) ( & / REVENUE) P.A. NO.AAGTS6429K #$% ' ( ' ( ' ( ' ( / // / ASSESSEE BY) SHRI VIJAY MEHTA & ' ( ' ( ' ( ' ( / REVENUE BY : SHRI KISHAN VYAS CIT - DR ' %) / / / / DATE OF HEARING : 12/01/2015 *+, ' %) / DATE OF PRONOUNCEMENT : 13/01/2015 - - - - / / / / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) : THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 09/12/2010 OF THE LD. DIRECTOR OF INCOME TAX (EXEMP TION), MUMBAI, ON THE GROUND THAT THERE IS VIOLATION OF PR INCIPLE OF NATURAL JUSTICE AS NO PROPER OPPORTUNITY OF BEING H EARD WAS PROVIDED TO THE ASSESSEE. IT WAS ALSO PLEADED BY S HRI VIJAY MEHTA, LD. COUNSEL FOR THE ASSESSEE THAT NO NOTICE OF HEARING WAS EVER SERVED UPON THE ASSESSEE. IN SUPPORT OF ITS C ONTENTION AN SITABEN SHAH MEMORIAL TRUST 2 AFFIDAVIT, NARRATING THE FACTS DULY SWORN BY THE SH RI SURENDRA KANTI LAL SAHA, TRUSTEE, OF THE ASSESSEE TRUST HAS BEEN FILED. 2. ON THE OTHER HAND, LD. CIT-DR , SHRI KISHAN VYAS , DEFENDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER BY SUBMITTING THAT NOTICES WERE ISSUED TO THE ASSESSEE TO WHICH T HE ASSESSEE DID NOT APPEAR. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE TRUST WAS CONSTITUTED ON 05/10/2000 BY THE TRUST DEED, FILED APPLICATION ON FORM NO.10A DATED 01/06/ 2010 FOR GRANT OF REGISTRATION U/S 12A OF THE INCOME TAX ACT , 1961(HEREINAFTER THE ACT), BEFORE THE LD. DIRECTOR OF INCOME TAX (EXEMPTION). AS PER THE IMPUGNED ORDER NOTICE DATE D 05/10/2010 WAS SENT TO THE ASSESSEE, REQUIRING TO F ILE CERTAIN DETAILS/DOCUMENTS, LIKE PAN, ACCOUNTS, NOC, CERTIFI CATE OF REGISTRATION FROM THE CHARITY COMMISSIONER, PROOF O F ACTIVITIES CARRIED OUT BY THE ASSESSEE. AGAIN VIDE LETTER DATE D 02/11/2010, THE ASSESSEE WAS ASKED TO PRODUCE THE AFOREMENTIONE D DOCUMENTS IN ORIGINAL. NOBODY ATTENDED ON BEHALF O F THE ASSESSEE IN COMPLIANCE TO THE AFOREMENTIONED NOTICE S. THE LD. DIT(E), IN VIEW OF THE ABOVE, REJECTED THE APPLICAT ION OF THE ASSESSEE BY PASSING AN ORDER U/S 12AA(1)(B)(II) REA D WITH SECTION 12A OF THE ACT, AGAINST WHICH THE ASSESSEE IS IN AP PEAL BEFORE THIS TRIBUNAL. BEFORE US, THE STAND OF THE ASSESSEE IS THAT NO NO TICE WAS EVER SERVED UPON THE ASSESSEE. IN SUPPORT OF THIS CONTENTION, THE ASSESSEE HAS FILED AN AFFIDAVIT DULY SWORN BY TRUST EE OF THE ASSESSEE TRUST STATING THAT NO SUCH NOTICE WAS EVER RECEIVED. WE ALSO NOTE FROM THE IMPUGNED ORDER THAT IT IS NOWHER E MENTION THAT ANY SUCH NOTICE WAS EVER SERVED UPON THE ASSES SEE. SITABEN SHAH MEMORIAL TRUST 3 THEREFORE, KEEPING IN VIEW, THE PRINCIPLE OF NATURA L JUSTICE THAT NO PERSON SHOULD CONDEMNED UNHEARD, AND WITHOUT GOI NG INTO THE MERITS OF THE APPEAL, WE REMAND THIS FILE TO TH E FILE OF THE LD. DIT(E) TO DECIDE THE APPLICATION OF THE ASSESSEE A FRESH ON MERIT. NEEDLES TO MENTION HERE THAT DUE OPPORTUNITY OF BEI NG HEARD, WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, I N SUPPORT OF ITS CLAIM BE PROVIDED TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO REMAIN VIGILANT AND TO APPEAR BEFORE THE OFFICE OF THE LD. DIT(E) WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER. T HE LD. DIT(E) IS FREE TO DECIDE THIS APPEAL ON MERIT ON THE MUTUALLY AGREED DATE OR THE DATE DECIDED BY THE OFFICE OF THE LD. DIT(E) . THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES ONLY. FINALLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 12/01/2015. - ' *+, . / 12/01/2015 + ' 4 SD/- (SANJAY ARORA) SD/- (JOGINDER SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; . DATED : 13/01/201 5 F{X~{T? P.S/. .. - ' 6%7 87,% - ' 6%7 87,% - ' 6%7 87,% - ' 6%7 87,%/ COPY OF THE ORDER FORWARDED TO : 1. 9: / THE APPELLANT 2. 6;9: / THE RESPONDENT. 3. < ( ) / THE CIT, MUMBAI. 4. < / CIT(A)- , MUMBAI 5. 7>4 6% , , / DR, ITAT, MUMBAI 6. 4?# @ / GUARD FILE. - - - - / BY ORDER, ;7% 6% //TRUE COPY// A AA A/ // /B & B & B & B & (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI