Vivekanand Yuva Kalyan Kendra, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 658/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4771 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-01-2016
• Assessment Year: misc
• Appeal Filed On: 16-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: YOGESH AGARWAL
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 658/LKW/2015 VIVEKANAND YUVA KALYAN KENDRA JAN SEVA KUTIR KANNAUJIA WARD (WEST) PAD RAUNA V. CIT (EXEMPTIONS) LUCKNOW T AN /PAN : AABAV6185D (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. YOGESH AGARWAL, ADVOCATE RESPONDENT BY: NONE DATE OF HEARING: 19 01 201 6 DATE OF PRONOUNCEMENT: 03 02 201 6 O R D E R PER SUNIL KUMAR YADAV: TH IS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX DENYING REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') . 2 . THIS APPEAL CAME U P FOR HEARING ON 19.1.2016 , BUT NO NE APPEARED ON BEHALF OF THE REVENUE. HOWE VER, AN APPLICATION FOR ADJOURNMENT WAS MOVED ON BEHALF OF THE CIT( DR) ON THE GROUND THAT HE WAS NOT WELL. IT IS PERTINENT TO MENTION HERE THAT THE CIT (DR) IS NOT APPEARING FOR THE LAST TWO DAYS AND THE SENIOR D.R. WAS ASKED TO BRING THIS FACT TO THE NOTICE OF THE CHIEF COMMISSIONER OF INCOME TAX, SO THAT SOME OTHER ALTERNATIVE ARRANGEMENT COULD BE MADE. BUT DESPITE DIRECTION TO THE LD. D.R., THE CHIEF COMMISSIONER OF INCOME TAX HAS NOT : - 2 - : MADE ANY ALTERNATIVE ARR ANGEMENT TO REPRESENT THE DEPARTMENT IN PLACE OF THE CIT (DR), SHRI. A. K. SINGH. WE HAVE BEEN CARRIED THROUGH THE INSTRU C TION OF THE BOARD , THROUGH WHICH IT HAS BEEN CLARIFIED THAT THE DEPARTMENT WILL NOT SEEK ANY ADJOURNMENT IN ANY OF THE MATTER. THERE FORE, WE HAVE NO OTHER OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE REVENUE. 3 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX WITH THE SUBMISSION THA T THE LD. COMMISSIONER OF INCOME TAX HAS FIXED THIS APPEAL FOR HEARING ONLY ON TWO DATES I.E. 22.5.2015 AND 28.5.2015. THE OPPORTUNITY OF HEARING WAS NOT AFFORDED TO THE ASSESSEE DESPITE HIS REQUEST. THEREFORE, THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX MAY BE SET ASIDE AND THE MATTER MAY BE RESTORED TO HIS FILE FOR RE - ADJUDICATION OF THE APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT. 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, WE FIND THAT THE APPLICATION F OR REGISTRATION UNDER SECTION 12A OF THE ACT WAS FILED ON 23.1.2015 AND THIS APPLICATION FOR REGISTRATION IS TO BE DISPOSED OF WITHIN A PERIOD OF SIX MONTHS. THE LD. COMMISSIONER OF INCOME TAX HAS TAKEN UP THE APPLICATION FOR CONDONATION AT THE FAG - END OF THE PERIOD AND HAD ISSUED NOTICE FIXING THE DATE S OF HEARING ON 22.5.2015 AND 28.5.2015. THE LD. COMMISSIONER OF INCOME TAX HAS NOT RECORDED ANY CATEGORICAL FINDING WITH REGAR D TO THE PROPER SERVICE OF NOTICE OF HEARING UPON THE ASSESSEE AND HE ACCORDING LY DISPOSED OF THE APPLICATION FOR REGISTRATION BY DISMISSING THE SAME FOR WANT OF COMPLETE RECORD. 5 . KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE , AS SUFFICIENT OPPORTUNITY WAS NOT AFFORDED TO THE ASSESSEE . : - 3 - : ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE APPLICATION FOR REGISTRATION AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 6 . IN THE RESULT, APPEAL FO THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD 1 . APPELLANT FEBR UARY, 2016 JJ: 1901 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR