Grace Gospel Fellowship Society, Agra V. C.I.T. (Exemptions), Lucknow

ITA 69/AGR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6359 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP
• Assessee Lawyers: R C TOMAR
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO . 6 9 /AGRA/201 5 (ASSESSMENT YEAR - N/A ) A SSESSEE BY SHRI R.C. TOMAR, AR REVENUE BY DR. SHIKHA SWAROOP, CIT . DR. ORDER PER , A. D. JAIN, JUDICIAL MEMBER : TH IS IS ASSESSEES APPEAL A GAINST THE ORDER DATED 22 . 1 2 .201 4 PASSED BY THE LD. CIT( EXEMPTIONS ), REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE I.T. ACT. 2. THE APPLICATION OF THE ASSESSEE WAS REJECTED BY THE LD. CIT(E) EX PARTE QUA THE ASSESSEE, HOLDING, INTERALIA , AS FOLLOWS: 2. THE APPLICANT TRUST WAS ACCORDED AN OPPORTUNITY OF BEING HEARD VIDE THIS OFFICE LETTER F.NO. CIT(EXEMP.)/REGISTRATION U/S 12AA & 80G/2014 - 15 GRACE GOSPEL FELLOWSHIP SOCIETY 41/143E/2C, NAGLA DEEM, DHANDHUPURA ROAD, AGRA. PAN NO. AA ATG9758K (ASSESSEE) V S .. CIT - (EXEMPTIONS) LUCKNOW . (R EVENUE ) DATE OF HEARING 1 7 . 0 3 .201 7 DATE OF PRONOUNCEMENT 26 .0 4 .201 7 I.T.A NO. 69/AGRA/2015 2 DATED 01.12.2014 FIXING THE DATE FOR HEARING ON 05.12.2014. HOWEVER, NONE IS ATTENDED ON BEHALF OF THE APPLICANT, NOR THE REQUISITE DETAILS HAVE BEEN FILED. ANOTHER LETTER DATED 05.12.2014 WAS ISSUED TO THE APPLICANT FOR PRODUCING BOOKS OF ACC OUNT/ DOCUMENTS AND ALL SUPPORTING EVIDENCES, FIXING THE DATE OF HEARING ON 22.12.2014. HOWEVER, NONE IS ATTENDED ON BEHALF OF THE APPLICANT NOR REQUISITE DETAILS INCLUDING BOOKS OF ACCOUNT, BILLS/VOUCHERS HAVE BEEN FILED/PRODUCED. NO ADJOURNMENT IS SOUGHT ASKING FOR FURTHER DATE FOR MAKING COMPLIANCE. HENCE, THE HEARING IS CLOSED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE NOTICE OF HEARING DATED 01.12.2 - 14 FIXING THE DATE FOR 05.12.2014 AND THE NOTICE FOR 22.12.2014 WERE NOT SERVED ON THE ASSESSEE AND, THEREFORE, THE LD. CIT(A) HAS ERRED IN PROCEEDING EX PARTE QUA THE ASSESSEE. 4. THE LD. DR RELIED ON THE IMPUGNED ORDER. 5. IN THE ABOVE QUOTED PORTION OF HIS ORDER, THE LD. CIT(E) OBSERVED THAT THE NOTICES WERE ISSUED TO THE ASSESSEE. H OWEVER, THERE IS NO OBSERVATION REGARDING THE SERVICE THEREOF ON THE ASSESSEE. OTHERWISE ALSO, THE ASSESSEE CANNOT BE SAID TO GAIN ANYTHING BY NOT APPEARING BEFORE THE LD. CIT(E) TO PURSUE ITS APPLICATION. NON SERVICE OF THE NOTICE IS SUFFICIENT CAUSE BEYO ND THE ASSESSEE CAUSING NON APPEARANCE. I.T.A NO. 69 /AGRA/201 5 3 6. ACCORDINGLY, THE MATTER IS REMITTED TO THE LD. CIT(E) TO DECIDE IT AFRESH ON AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. NO DOUBT, THE ASSESSEE SHALL CO - OPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(E). ALL PLEAS AVAILABLE TO THE ASSESSEE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO IT. ORDERED, ACCORDINGLY. 7. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 26 / 0 4 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A.D. JAIN) ACCOU N TANT MEMBER JUDICIAL MEMBER DATED 26 / 0 4 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR