JCIT, (OSD), C-1, (E), Chandigarh V. M/s Chitkara Educational Trust, Chandigarh

ITA 675/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4415 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-02-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR GULSAN RAJ
• Keywords: Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 1182/CHD/2017 / ASSESSMENT YEAR : 2010-11 M/S CHITKARA EDUCATIONAL TRUST, 1097, SECTOR 18C, CHANDIGARH DCIT, CIRCLE-1 (EXEMPTIONS) CHANDIGARH ./PAN NO: AATC6244N APPEAL AGAINST THE ORDER OF CIT(A), CHANDIGARH DA TED 25.5.2017 ./ ITA NO. 685/CHD/2018 / ASSESSMENT YEAR : 2009-10 M/S CHITKARA EDUCATIONAL TRUST, 1097, SECTOR 18C, CHANDIGARH DCIT, CIRCLE-1 (EXEMPTIONS) CHANDIGARH ./PAN NO: AATC6244N APPEALS AGAINST THE ORDER OF CIT(A)-2, CHANDIGARH DATED 21.02.2018 & ./ ITA NO. 675/CHD/2018 / ASSESSMENT YEAR : 2009-10 THE JCIT (OSD), CIRCLE-1 (EXEMPTIONS), CHANDIGARH M/S CHITKARA EDUCATIONAL TRUST, 1097, SECTOR 18C, CHANDIGARH ./PAN NO: AATC6244N APPEALS AGAINST THE ORDER OF CIT(A)-2, CHANDIGARH DATED 21.02.2018 / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. VINEET KRISHAN, CA ' ! / REVENUE BY : DR. GULSAN RAJ CIT DR AND SMT.CHANDERKANTA, SR.DR # $ % /DATE OF HEARING : 16.10.2018 &'() % / DATE OF PRONOUNCEMENT : 16.10.2018 ITA NOS. 1182/ CHD/2017, 685 & 675/CHD/2018- M/S CHITKARA EDUCATIONAL TRUST, CHANDIGARH 2 ')/ ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE FOR DIFFERENT ASSESSMENT YEARS AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH [HEREINAFTER REF ERRED TO AS CIT(A)]. 2. FIRST, WE SHALL DEAL WITH THE ASSESSEES APPEAL IN ITA NO. 1182/CHD/2017 FOR ASSESSMENT YEAR 2010-11. 3. IN THIS APPEAL, AT THE OUTSET, THE LD. COUNSEL F OR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS ASSAILED THE OR DER OF THE CIT(A) ON LEGAL ISSUE REGARDING VALIDITY OF THE REOPENING OF THE AS SESSMENT, WHEREAS, THE MATTER HAS BEEN DECIDED ON MERITS IN FAVOUR OF THE ASSESSEE. HE HAS FURTHER STATED THAT SINCE THE REVENUE HAS NOT FILED ANY APP EAL ON MERITS BECAUSE OF THE LOW TAX EFFECT, HENCE, AT THIS STAGE HE DOES NOT PRESS THIS APPEAL AND SEEKS PERMISSION FOR WITHDRAWAL OF THE SAME. HOWE VER, THE LD. COUNSEL HAS SUBMITTED THAT THE ASSESSEE RESERVES THE RIGHT TO AGITATE THE ISSUE REGARDING THE VALIDITY OF REOPENING IN MATTERS RELA TING TO OTHER ASSESSMENT YEARS. 4. THE LD. DR HAS NOT OBJECTED TO THE ABOVE WITHDRA WAL OF THE APPEAL AND THE SAME IS DISMISSED AND WITHDRAWN, HOWEVER , THE ASSESSEES RIGHT IS RESERVED TO AGITATE THE LEGAL ISSUE IN CA SES RELATING OTHER ASSESSMENT YEARS. THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN ITA NOS.685 & 675/CHD/2018 FOR ASSESSMENT YEAR 200 9-10 5. THESE ARE CROSS APPEALS ONE BY THE ASSESSEE AND OTHER BY THE REVENUE. AT THE OUTSET, LD. COUNSEL FOR THE ASSESS EE HAS SUBMITTED THAT A ITA NOS. 1182/ CHD/2017, 685 & 675/CHD/2018- M/S CHITKARA EDUCATIONAL TRUST, CHANDIGARH 3 SPECIFIC GROUND WAS TAKEN BEFORE THE LD. CIT(A) RE GARDING THE VALIDITY OF THE REOPENING OF THE ASSESSMENT BUT THE LD. CIT(A) FAILED TO ADJUDICATE UPON THE SAME. HOWEVER, THE CASE HAS BEEN DECIDED O N MERITS IN FAVOUR OF THE ASSESSEE. THE ASSESSEE, THUS, HAS ASSAILED THE ORDER OF THE CIT(A) FOR NON-ADJUDICATION ON THE LEGAL ISSUE REGARDING VALID ITY OF THE RE-OPENING OF THE ASSESSMENT. 6. ON THE OTHER HAND, REVENUE HAS COME IN APPEAL A GAINST THE ORDER OF THE CIT(A) AGITATING THE ACTION OF THE CIT(A) IN DE LETING THE IMPUGNED ADDITIONS MADE BY THE ASSESSING OFFICER WHILE ADJUD ICATING ON FACTUAL MATRIX OF THE CASE. . 7. BOTH THE LD. REPRESENTATIVES OF THE PARTIES HAVE SUBMITTED THAT SINCE THE LEGAL ISSUE HAS NOT BEEN DECIDED BY THE CIT(A), HENCE, THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICAT ION AFRESH. SHRI VINEET KRISHAN, LD. COUNSEL FOR THE ASSESSEE HAS ALSO SUBM ITTED THAT HE WILL NOT HAVE ANY OBJECTION, IF THE ISSUE ON MERITS AS AGITA TED BY THE REVENUE IS ALSO RESTORED TO THE FILE OF THE CIT(A) TO BE DECID ED ALONGWITH THE LEGAL ISSUE TAKEN BY THE ASSESSEE. 8. IN VIEW OF THE ABOVE SUBMISSIONS, THE MATTER IN BOTH THE APPEALS IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADJUDICATE THE SAME AFRESH AFTER TAKING INTO CONSIDERATION THE ORIGINAL GROUND OF APPEALS TAKEN BY THE ASSESSEE IN FIRST APPEAL AS WELL AS GROUNDS OF APPEAL / ISSUE RAISED BY THE PARTIES IN THE PRESENT APPEALS BEFORE US. ALONGWITH COPY OF THE ORDER, GROUNDS OF APPEAL TAKEN BY BOTH THE PARTIES IN THEIR APPEALS ALSO TO BE SENT TO THE CIT(A) FOR ADJUDICATION AFRESH AS DI RECTED ABOVE. ITA NOS. 1182/ CHD/2017, 685 & 675/CHD/2018- M/S CHITKARA EDUCATIONAL TRUST, CHANDIGARH 4 IN THE RESULT, ITA NO. 1182/CHD/217 IS DISMISSED AS WITHDRAWN, WHERE ITA NOS. 685/CHD/2018 & 675/CHD/2018 ARE TR EATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 16 .10.2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR