Janta Vaidik Shiksha Ewam Sewa Samiti, V. Commissioner of Income Tax, Faizabad

ITA 701/LKW/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5753 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-01-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK MISHRA
• Assessee Lawyers: H REHMAN
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 701/LKW/2013 ASSESSMENT YEAR: 2011 - 12 JANTA VAIDIK SHIKSHA EVAM SEWA SAMITI MEHDAWAL SANTKABIRNAGAR V. CIT FAIZABAD PAN: AAATJ9610P (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. H. REHMAN, ADVOCATE RESPONDENT BY: SHRI. VIVEK MISHRA, CIT (DR) DATE OF HEARING: 07.01.2014 DATE OF PRONOUNCEMENT: 07.03.2014 O R D E R PER SUNIL KU MAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX DENYING APPROVAL UNDER SECTION 80G OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED IN SHORT 'THE ACT'). 2 . DURING THE COURSE OF HEARING OF THE APP EAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE FACT THAT THE LD. COMMISSIONER OF INCOME - TAX HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHILE ADJUDICATING THE APPLICATION FOR APPROVAL UNDER SECTION 80G OF THE ACT. THEREFORE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME - TAX WITH A DIRECTION TO RE - ADJUDICATE THE : - 2 - : APPLICATION FOR APPROVAL UNDER SECTION 80G OF THE ACT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 3 . THE LD. D.R., ON THE OTHER HAND, HAS CONTENDED THAT THE LD. COMMISSIONER OF INCOME - TAX HAS AFFORDED SUFFICIENT OPPORTUNITY TO THE ASSESSEE, BUT INTENTIONALLY THE ASSESSEE DID NOT APPEAR AND THE LD. COMMISSIONER OF INCOME - TAX HAS NO OPTION BUT TO ADJUDICA TE THE APPLICATION FOR APPROVAL UNDER SECTION 80G OF THE ACT IN THE ABSENCE OF THE ASSESSEE. SINCE THE ASSESSEE DID NOT CO - OPERATE WITH THE LD. COMMISSIONER OF INCOME - TAX, THE ASSESSEE SHOULD NOT BE AFFORDED ANY FURTHER OPPORTUNITY. 4 . HAVING GIVEN A THOUGHT FUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF RECORD, WE FIND THAT ON RECEIPT OF THE FIRST NOTICE FROM THE LD. COMMISSIONER OF INCOME - TAX, THE ASSESSEE FILED SOME DOCUMENTS BEFORE THE LD. CIT(A). THEREAFTER ON TWO DATES THE ASSE SSEE SOUGHT ADJOURNMENT. FIRST TIME THE LD. COMMISSIONER OF INCOME - TAX GRANT ED ADJOURNED, BUT THEREAFTER HE DID NOT ADJOURN THE HEARING AND PRESUMED THAT THE ASSESSEE IS SEEKING ADJOURNMENT WITHOUT FURNISHING ANY DETAIL AND HENCE THE ASSESSEE HAS NOTHING TO PRODUCE AND HE ACCORDINGLY ADJUDICATED THE APPLICATION FOR APPROVAL UNDER SECTION 80G OF THE ACT AND REJECTED THE SAME. 5 . NO DOUBT WHENEVER NOTICE IS RECEIVED FROM THE AUTHORITIES, THE ASSESSEE IS REQUIRED TO CO - OPERATE WITH THE AUTHORITIES AND TO PRODUCE THE DESIRED DOCUMENTS. BUT IT IS ALSO THE DUTY OF THE AUTHORIT I ES TO CONSIDER THE ADJOURNMENT APPLICATION IF IT IS MOVED WITH A REASONABLE CAUSE. IN THE INSTANT CASE ON TWO DATES APPLICATIONS WERE MOVED BY THE ASSESSEE FOR ADJOURNMENT, THE F IRST APPLICA TION WAS ENTERTAINED BY THE LD. COMMISSIONER OF INCOME - TAX, BUT AT THE SECOND TIME HE DENIED THE ADJOURNMENT AND PRESUMED THAT THE ASSESSEE HAS NOTHING TO PRODUCE IN SUPPORT OF ITS CASE. THIS PRESUMPTION IS NOT PROPER ACCORDING TO US. THE LD. COMMISSIONE R OF INCOME - TAX SHOULD HAVE AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE : - 3 - : ASSESSEE WHILE ADJUDICATING THE APPLICATION FOR APPROVAL UNDER SECTION 80G OF THE ACT. WE ARE, THEREFORE, OF THE VIEW THAT THE LD. COMMISSIONER OF INCOME - TAX HAS DECIDED THE APP LICATION OF THE ASSESSEE FOR APPROVAL UNDER SECTION 80G OF THE ACT WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX AND DIRECT HIM TO RE - ADJUDICATE THE APPLICATIO N FOR APPROVAL UNDER SECTION 80G OF THE ACT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO EXTEND ALL SORT OF CO - OPERATION TO THE LD. COMMISSIONER OF INCOME - TAX IN DISPOSAL OF THE APPLICATION FOR APPROV AL UNDER SECTION 80G OF THE ACT. ACCORDINGLY THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE WITH A DIRECTION TO PASS THE ORDER WITHIN A PERIOD OF THREE MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.2014 SD/. SD/. [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.03.2014 JJ: 0603 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR