Baba Budheshwar Nath Shikshan Prashiksan Sewa Sansthan, Bahraich V. Commissioner of Income Tax, Faizabad

ITA 741/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83455 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIVEK MISHRA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA; 12

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.741/LKW/2014 ASSESSMENT YEAR:2013 - 14 C.I.T., FAIZABAD. VS BABA BUDHESHWARNATH SHIKSHAN PRASHIKSHAN SEWA SANSTHAN, VILL . & POST - RAMPUR DHOBIAHAR, PARGANA & TEHSIL - NANPARA, BAHRAICH. PAN:AABAB8906E (RESPONDENT) (APPELLANT) SHRI PANKAJ KUMAR PANDEY, ADVOCATE APPELLANT BY SHRI VIVEK MISHRA, C.I.T., D. R. RESPONDENT BY 10/11/2014 DATE OF HEARING 17 /12/2014 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER U/S 12AA OF THE ACT PASSED BY LEARNED CIT, FAIZABAD DATED 24/07/2014. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. BECAUSE THE LEARNED AUTHORITY HAS ERRED IN REJECTING APPLICATION UNDER SECTION 12 AA OF INCOME TAX ACT, WHICH IS BAD IN EYES OF LAW ON FACTS. 2. BECAUSE THE APPELLANT HAS FILED ALL THE REQUIRED DOCUMENT ALONG WITH TAX AUDITED B ALANCE SHEET, REGISTRATION CERTIFICATE AND BY LAWS OF SOCIETY AND ALSO DISCUSSED THE OBJECT OF SOCIETY SEMI EDUCATIONAL AND DEVELOPMENT OF POORER HEALTH SOCIAL WORK IN SOCIETY. 2 BUT THE LEARNED AUTHORITY HAS NOT CONSIDERED THE FACT, NOT LEGALLY SUSTAINABLE. 3. BECAUSE THE APPELLANT HAS SUFFICIENT CAUSE FOR NOT ATTENDING OFFICE ON DATE FIXED FOR HEARING DATED 16/07/2014 AND ALSO CONFINED TO BAD FROM 15/07/2014 TO 25/07/2014 MEDICAL CERTIFICATE IS ENCLOSED HEAR WITH. 4. BECAUSE THE IMPUGNED ORDER IS ILLEGAL, UNJUST AND ARBITRARY AND AGAINST THE PRINCIPLE OF NATURAL JUSTICE AND EQUITY. 3. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT SUFFICIENT OPPORTUNITY WAS NOT PROVIDED BY LEARNED CIT BECAUSE ON THE FIRST DATE , THE ASSESSEE MOVED AN APPLICATION FO R ADJOURNMENT AND THE CASE WAS ADJOURNED TO 16/07/2014 BUT ON THIS DATE, THE ASSESSEE WAS OUT OF STATION AND THEREFORE, THE ASSESSEE COULD NOT MAKE COMPLIANCE AND LEARNED CIT HAS PASSED THE ORDER EX - PARTE. HE SUBMITTED THAT THE MATTER MAY BE RESTORED TO H IS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED D.R. OF THE REVENUE SUBMITTED THAT ON THE SECOND DATE, EVEN NO APPLICATION WAS FILED FOR ADJOURNMENT AND THEREFORE, THE ASSESSEE DOES NOT DESERVE ANY FURTHER OPPORTUNITY. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT ON THE FIRST DATE , THE ASSESSEE HAS REQUESTED FOR ADJOURNMENT AND ON THE SECOND DATE , THE ASSESSEE COULD NOT APPEAR AND COULD NOT FILE APPLICATION FOR ADJOURNMENT BECAUSE HE IS STATED TO BE OUT OF STATION AND THEREAFTER , THE CIT HAS PASSED THE ORDER ON 24/07/2014 WITHOUT GRANTING ANY FURTHER OPPORTUNITY TO THE ASSESSEE. HENCE, WE FEEL THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY AND THEREFORE, WE SET ASIDE THE ORDER OF 3 CIT AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE NO ADJUDICATION IS CALLED FOR ON MERIT AT THIS STAGE. 6. IN THE RESULT, THE APP EAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) J UDICIAL MEMBER ACCOUNTANT M EMBER DATED: 17 /12/2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR