G.D. Kavita Singla Charitable Trust, Amritsar. V. The Commissioner of Income-tax -II,

ITA 703/ASR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8776 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2016
• Assessment Year: misc
• Appeal Filed On: 26-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO.703(ASR)/2014 ASSESSMENT YEAR: G.D. KAVITA SINGLE CHARITABLE TRUST, 10-A, RANIKA BAGH AMRITSAR. PAN:AABTG 9082 D VS. CIT-II AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARUN BANSAL (CA.) RESPONDENT BY: SH. TARSEM LAL (DR.) DATE OF HEARING: 23.03. 2016 DATE OF PRONO UNCEMENT: 29.03.2016 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORD ER OF LEARNED CIT, AMRITSAR, DATED 26.09.2014. 2. AT THE OUTSET, THE LEARNED AR SUBMITTED THAT THI S IS A CASE OF REFUSAL OF CIT TO GRANT EXEMPTION U/S 12A OF THE AC T. INVITING OUR ATTENTION TO GROUND NO.2 OF THE APPEAL, THE LEARNED AR SUBMITTED THAT LEARNED COMMISSIONER OF INCOME TAX HAD FIXED THE DA TE OF HEARING ON 16.09.2014, WHICH WAS NOT ATTENDED BY ASSESSEE OR I TS AUTHORIZED REPRESENTATIVE AND AFTERWARDS THE LEARNED CIT RELYI NG UPON THE REPORT OF DCIT DATED 24.09.2014 HAS DECIDED THE ISSUE AGAINST THE ASSESSEE VIDE HIS ORDER DATED 26.09.2014. THE LEARNED AR SUBMITTE D THAT LEARNED CIT ITA NO.703 (ASR)/2014 2 HAS NOT CONFRONTED THE ADVERSE COMMENTS BY DCIT AND THEREFORE, THE ORDER PASSED BY HIM WAS BAD IN LAW. 3. THE LEARNED DR, ON THE OTHER HAND, RELIED UPON T HE ORDER OF CIT. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE LEARNED CIT HAD FIXED THE DATE OF HEARING ON 16.09.2014 WHICH WAS NOT ATTENDE D BY THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE, HOWEVER, THE CIT PAS SED AN ORDER REJECTING THE APPLICATION OF ASSESSEE ON 26.09.2014 RELYING U PON THE REPORT OF CIT DATED 24.09.2014. WE FIND THAT THIS REPORT WAS NOT CONFRONTED TO ASSESSEE AND IN FACT ASSESSEE WAS NOT PROVIDED SUFF ICIENT OPPORTUNITY OF BEING HEARD. THEREFORE, IN OUR OPINION, RULES OF NA TURAL JUSTICE HAS BEEN VIOLATED WHICH ARE VERY IMPORTANT AS NOBODY SHOULD GO UNHEARD, THEREFORE, WE REMIT THIS ISSUE TO THE OFFICE OF CIT , WHO WILL PASS A FRESH ORDER AFTER PROVIDING SUFFICIENT OPPORTUNITY TO ASS ESSEE OF BEING HEARD. IN VIEW OF OUR DECISION ON GROUND NO.2 OTHER GROUNDS H AS NOT BEEN ADJUDICATED. 5. IN NUTSHELL, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH MARCH, 2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED:29.03.2016. /PK/ PS. ITA NO.703 (ASR)/2014 3 COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.