ITO(E), New Delhi V. B.R. Dhawan Memorial Charitable Trust, New Delhi

ITA 6563/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5762 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KRISHNA SAMPATH
• Keywords: Charitable institution; Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 6563/DEL/2015 ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER (E), VS. B.R. DHAWAN MEMORIA L WARD 1(3), CHARITABLE TRUST, E-2 BLOCK, A-44, VAISHALI ENCLAVE ROOM NO. 2419, 24 TH FLOOR, NEW DELHI 27 PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI 110 002 (APPELLANT) (RESPONDENT) REVENUE BY : MS. RINKU SINGH, SR. DR. ASSESSEE BY : SH. KRISHNA SAMPATH, ADV., & SH. RAJ KUMAR, ADV. ORDER PER H.S. SIDHU, JM THE REVENUE HAS FILED THE APPEAL AGAINST THE ORDER DATED 15.9.2015 OF THE LD. CIT(A)-40, NEW DELHI PERTAININ G TO ASSESSMENT YEAR 2011-12 ON THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) HAS ERRED IN ALLOWING APPEAL OF THE ASSESSEE IGNORING THE FACT THAT THE ASSESSEE SUBMIS SION W.R.T. MEDICAL FACILITIES AT CONCESSIONAL RATES TO POOR SECTIONS OF THE SOCIETY WERE NOT PROVIDED EITHER D URING 2 THE ASSESSMENT PROCEEDINGS OR DURING APPELLATE PROCEEDINGS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANCES MADE BY THE AO IGNORING THE FACT THAT THE ASSESSEE HAS NOT PRODUCED SUPPORTING BILLS / VOUCHE RS OF EXPENSES ALONGWITH BOOKS OF ACCOUNT EITHER DURIN G THE ASSESSMENT PROCEEDINGS OR DURING APPELLATE PROCEEDINGS. 3. THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEND A NY / ALL THE GROUNDS OF APPEAL BEFORE OR DURING THE COUR SE OF HEARING OF APPEAL. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEAT ED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. SR. DR SUBMITTED THA T ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, TH E LD. CIT(A) HAS ERRED IN ALLOWING APPEAL OF THE ASSESSEE IGNORING T HE FACT THAT THE ASSESSEE SUBMISSION WITH REFERENCE TO MEDICAL FACIL ITIES AT CONCESSIONAL RATES TO POOR SECTIONS OF THE SOCIETY WERE NOT PROVIDED EITHER DURING THE ASSESSMENT PROCEEDINGS OR DURING APPELLATE PROCEEDINGS. IT WAS ALSO SUBMITTED THAT LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANCES MADE BY THE AO IGNORING THE FACT THAT THE ASSESSEE HAS NOT PRODUCED SUPPORTING BILLS / VOUCHE RS OF EXPENSES 3 ALONGWITH BOOKS OF ACCOUNT EITHER DURING THE ASSESS MENT PROCEEDINGS OR DURING APPELLATE PROCEEDINGS. HENCE, HE REQUEST ED THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE AO FOR F RESH ADJUDICATION, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WITH THE DIRECTIONS TO THE ASSESSEE TO PRODUCE ALL THE NECESSARY DOCUMENTS/EVIDENCES TO THE AO TO SUBSTANTIATE ITS C ASE. 4. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE HAS RELIED UPON THE ORDERS OF THE LD. CIT(A) AND STATED THAT H E HAS PASSED A WELL REASONED ORDER, WHICH DOES NOT NEED ANY INTERF ERENCE. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. AFTER PERUSING THE RELEVANT RECORDS AVAILABLE WITH US ALO NGWITH THE ORDERS OF THE REVENUE AUTHORITIES. AFTER PERUSING THE FIND ING OF THE LD. CIT(A), WE ARE OF THE CONSIDERED VIEW THAT LD. CIT( A) HAS IGNORED THE FACT THAT THE ASSESSEE SUBMISSION WITH REFERENC E TO MEDICAL FACILITIES AT CONCESSIONAL RATES TO POOR SECTIONS O F THE SOCIETY WERE NOT PROVIDED EITHER DURING THE ASSESSMENT PROCEEDI NGS OR DURING APPELLATE PROCEEDINGS AND ALSO LD. CIT(A) WHILE DEL ETING THE DISALLOWANCES MADE BY THE AO IGNORED THE FACT THAT THE ASSESSEE HAS NOT PRODUCED SUPPORTING BILLS / VOUCHERS OF EXPENSE S ALONGWITH BOOKS OF ACCOUNT EITHER DURING THE ASSESSMENT PROCEEDINGS OR DURING APPELLATE PROCEEDINGS, DESPITE THAT LD. CIT(A) HAS DELETED THE ADDITIONS IN DISPUTE AND ALLOWED THE APPEAL OF THE ASSESSEE, WHICH ACTION IS NOT SUSTAINABLE IN THE EYES OF LAW. THER EFORE, IN THE INTEREST OF JUSTICE, WE ARE SETTING ASIDE THE ISSUES IN DISP UTE TO THE FILE OF THE 4 AO TO DECIDE THE SAME AFRESH AFTER HEARING THE ASSE SSEE AND CONSIDERED ALL THE NECESSARY DOCUMENTS/EVIDENCES TO BE FILED BY THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO FILE ALL TH E EVIDENCES/ DOCUMENTS WHICH THE ASSESSEE HAS NOT PRODUCED BEFOR E THE LOWER AUTHORITIES TO SUBSTANTIATE ITS CASE AND DID NOT TA KE ANY UNNECESSARY ADJOURNMENT. 6. IN THE RESULT, REVENUES APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON 10-05-2019. SD/- SD/- [O.P. KANT] (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL M EMBER DT. 10-05-2019 SR BHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES