Talhati Shri Goverdhan Sewa Sansthan, Mathura V. C.I.T. (E), Lucknow

ITA 74/AGR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6365 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 02-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHIKHA SWAROOP
• Assessee Lawyers: M M AGARWAL

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 . 74 /AGRA/201 5 (ASSESSMENT YEAR - N/A ) A SSESSEE BY SHRI M. M. AGARWAL , 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 15 . 0 1 .201 5 PASSED BY THE LD. CIT (EXEMPTIONS) , REJECTING THE ASSESSEES APPLICATION FOR APPROVAL U/S 80G(5)(VI) OF THE I.T. ACT. 2. THE LD. CIT(E) HAS OBSERVED AS FOLLOWS: 2. A NOTICE FOR HEARING WAS ISSUED TO THE APPLICANT ON 30.12.2014 FIXING THE DATE ON 15.01.2015 RESPONSE TO NOTICE, NONE ATTENDED ON BEHALF OF THE APPLICANT AND NOR REQUISITE DETAILS HAVE BEEN FIXED. NO ADJOURNMENT IS SOUGHT BY THE TALHATI SHRI GOVERDHAN SEWA SANSTHAN AYUR, PARIKRAMA MARG, GOVERDHAN, MATHURA. PAN NO. AA CT T2045C (ASSESSEE) V S .. CIT - (E XEMPTIONS ) LUCKNOW . (R EVENUE ) DATE OF HEARING 1 2 . 0 4 .201 7 DATE OF PRONOUNCEMENT 27 .0 4 .201 7 I.T.A NO. 74 /AGRA/201 5 2 APPLICANT. MOREOVER, ON PE RUSAL OF RECORDS, IT IS NOTICED THAT APPLICANT HAS INCURRED EXPENSES FOR THE RELIGIOUS PURPOSES ALSO. SINCE, THE APPLICANT HAS NOT FILED DETAILS, THE EXTENT OF EXPENDITURE INCURRED ON THE RELIGIOUS PURPOSES COULD NOT BE VERIFIABLE. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(E) SINCE THE NOTICE ISSUED WAS SERVED ON THE ASSESSEE ONLY ON 16.01.2015, WHEREAS THE DATE FIXED WAS 15.01.2015. IN SUPPORT, THE ASSESSEE HAS PLACED ON RECORD (APB 98) A COPY OF CERTIFICATE BY THE POSTAL AUTHORITIES, CERTIFYING THAT THE SPEED POST ARTICLE ADDRESSED TO THE ASSESSEE WAS DELIVERED ON 16.01.2015. THE ASSESSEE HAS ALSO FILED A LETTER (APB 99) ISSUED BY NEERU VASHISTH, POSTMAN, ADMITTING THAT THE LETTER RECEIVED FROM THE INCOME TAX OFFICE, LUCKNOW, COULD BE DELIVERED TO THE ASSESSEE ONLY ON 16.01.2015. 4. THE LD. DR HAS PLACED RELIANCE ON THE IMPUGNED ORDER. 5. THE CERTIFICATE OF THE POSTAL AUTHORITY READS AS FOLLOWS: CERTIFICATE CERTIFIED THAT SPEED POST ARTICLE N O.EU 136434338 IN ADDRESSED TO TALHATI SRI GOVERDHAN SEWA SANSTHAN AYUR, PARIKRAMA MARG, GOVERDHAN HAS BEEN DELIVERED ON 16 . JAN 2015. 6. AS PER THE LETTER OF THE POSTMAN OF THE AREA, SHE HAS ADMITTED THAT A LETTER RECEIVED FROM THE INCOME - TAX OFFICE, LUC KNOW, COULD BE DELIVERED TO THE ASSESSEE ONLY ON 16.01.2015. I.T.A NO. 74 /AGRA/201 5 3 7. T HE MATTER WAS FIXED BEFORE THE LD. CIT(E) ON 15.01.2015 , ON WHICH DATE ITSELF, THE ORDER UNDER APPEAL WAS PASSED. FROM THE ABOVE FACTS, IT IS CLEAR THAT THE NON - APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(E) WAS DUE TO THE LATE DELIVERY OF THE NOTICE TO THE ASSESSEE, BEYOND THE DATE FIXED. MOREOVER, IN THE IM PUGNED ORDER, THE LD. CIT(E) HAS REFERRED ONLY TO THE FACTUM OF ISSUANCE OF THE NOTICE TO THE ASSESSEE. THERE IS NO MENTION OF THE SERVICE THEREOF ON THE ASSESSEE. 8. IN VIEW OF THE ABOVE , FINDING THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM A PPEARING BEFORE THE LD. CIT(E) ON THE DATE OF HEARING FIXED , THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(E), TO BE DECIDED AF RESH IN ACCORDANCE WITH THE LAW, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY TO THE ASSESSEE. 9. IN THE RESULT, FOR STATISTIC AL PURPOSES THE APPEAL IS TREATED AS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 27 / 0 4 / 2017 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A.D. JAIN) ACCOU N TANT MEMBER JUDICIAL MEMBER DATED 27 / 0 4 /201 7 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR