Patiala Agarwal Intellectual Forum (Regd.), Patiala V. CIT, Patiala

ITA 744/CHANDI/2012

• Counselvise Citation: 74421514 RSA 2012
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2012
• Assessment Year: misc
• Appeal Filed On: 18-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 744/CHD/2012 M/S PATIALA AGRAWAL, V CIT, AYKAR BHAWAN, INTELLECTUAL FORUM (REGD), PATIALA. 274, AJIT NAGAR, PATIALA, PAN: AACTP-1520E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOYAL RESPONDENT : SHRI N.K.SAINI DATE OF HEARING : 21.11.2012 DATE OF PRONOUNCEMENT : 23.11.2012 ORDER PER MEHAR SINGH, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 18.05.2012 PASSED BY THE LD . CIT PATIALA, U/S 12AA OF THE INCOME-TAX ACT,1961 (IN SH ORT 'THE ACT'). 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLL OWING GROUNDS OF APPEAL: 1. THAT THE LEARNED CIT HAS PASSED THE ORDER AGAI NST NATURAL JUSTICE WITHOUT ALLOWING PROPER HEARING. 2. THAT THE LEARNED CIT HAS NOT ALLOWED REGISTRATION U /S 12AA IGNORING THE OBJECT OF THE TRUST & AS FAR AS ACTIVITIES DETAIL SUBMITTED TO CONCERNED ITO WHO ENQUIRED & REPORT WAS IGNORED. HENCE REGISTRATION B E ALLOWED. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD DELETE OR MO DIFY ANY GROUND OF APPEAL BEFORE THE SAME IS HEARD OR DISPOSED OFF. 2 3. IN THE COURSE OF PRESENT APPELLATE PROCEEDINGS B EFORE THE BENCH, LD. 'AR' CONTENDED, AS IS ALSO EVIDENT F ROM THE PERUSAL OF GROUND NO.1, RAISED IN THE APPEAL THAT N O PROPER AND REASONABLE OPPORTUNITY WAS AFFORDED TO THE ASSE SSEE. THEREFORE, THE PROCEEDINGS U/S 12AA OF THE ACT ARE VITIATED, THERE BEING VIOLATION OF PRINCIPLE OF NATURAL JUSTI CE. 4. LD. 'AR' CONTENDED THAT CASE WAS FIXED FOR 16.05.2 012 AT 10.00 AM FOR HEARING AND THE SAME WAS ADJOURNED TO 17.05.2012. HOWEVER, ON 17.05.2012, NONE ATTENDED NOR ANY WRITTEN REPLY WAS FILED BY THE ASSESSEE APPELLA NT. IN VIEW OF THIS, THE CIT(APPEALS) PASSED THE ORDER AGA INST THE ASSESSEE, DECLINING REGISTRATION U/S 12AA OF THE AC T. 5. LD. 'DR' WAS FAIR ENOUGH NOT TO CONTEST THE SUBMISS ION MADE BY LD. 'AR', IN RESPECT OF NON-PROVIDING OF PR OPER AND REASONABLE OPPORTUNITY. HAVING REGARD TO THE FACT- SITUATION OF THE PRESENT CASE, IT IS EVIDENT THAT THE CIT(APP EALS) FAILED TO AFFORD PROPER AND REASONABLE OPPORTUNITY, AS THE CASE WAS ADJOURNED FROM 16.05.2012 TO 17.05.2012, WITHOUT AF FORDING EVEN 7 DAYS TIME TO THE ASSESSEE. 6. IN VIEW OF THIS, THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. ACCORDINGLY, THE CASE IS RESTORED TO THE FILE OF THE CIT(APPEALS), WITH A DIRECTION TO AFFORD REASONABLE AND PROPER OPPORTUNITY TO THE ASSESSEE APPELLANT AND AD JUDICATE THE ISSUE IN QUESTION AFRESH, IN ACCORDANCE WITH TH E RELEVANT PROVISIONS OF THE ACT. THE ASSESSEE APPELLANT IS A LSO 3 DIRECTED TO RENDER EFFECTIVE AND NECESSARY COOPERAT ION TO THE CIT(APPEALS), IN THIS MATTER FOR PROPER DISPOSAL OF THE CASE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOV.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 RD NOV.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH