Shri Amar Nath Yatra sangarsh Samiti Shaheed Memorial Trust, Jammu V. The Commissioner of Income-tax, Jammu

ITA 76/ASR/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5680 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASH CHAND GUPTA SECRETARY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.L. KARWA, VICE PRESIDENT AND SH. MEHAR SINGH, ACCOUNTANT MEMBER I.T.A. NO. 76(ASR)/2011 PAN :AAJTS7033E SHRI AMAR NATH YATRA SANGARSH SAMITI VS.THE COMMISS IONER OF INCOME-TAX SHAHEED MEMORIAL TRUST, JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. SUBHASH CHAND GUPTA, SECRETARY RESPONDENT BY: SH. TARSEM LAL, DR ORDER PER MEHAR SINGH, AM, THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX, JAMMU, DATED 03. 02.2001, PASSED UNDER SECTION 12AA(B)(II) OF THE INCOME-TAX ACT, 1961 (HE REINAFTER REFERRED TO IN SHORT THE ACT). 2. IN THE COURSE OF PRESENT APPELLATE PROCEEDINGS, THE LD. REPRESENTATIVE OF THE ASSESSEE-TRUST, SH. SUBHASH CHAND GUPTA, CON TENDED THAT THE LD. CIT, JAMMU, HAS NOT AFFORDED REASONABLE OPPORTUNITY OF BEING HEARD AND PRAYED THAT CASE MAY BE RESTORED TO THE FILE OF TH E LD. CIT(A), FOR FRESH ADJUDICATION. HE HAS ALSO FILED WRITTEN SUBMISSIONS , WHICH ARE PLACED ON THE FILE. 2 3. THE LD. DR, ON THE OTHER HAND, DID NOT RAISE A NY OBJECTION TO THE SUBMISSION OF THE ASSESSEE. 4. WE HAVE CAREFULLY PERUSED AND CONSIDERED THE WRI TTEN SUBMISSIONS FILED BY THE ASSESSEE. THE ASSESSEE HAS RAISED FIVE GROUNDS OF APPEAL. HOWEVER, FIRST GROUND OF APPEAL GOES TO THE ROOTS O F THE ISSUE, AS NO REASONABLE OPPORTUNITY OF BEING HEARD WAS AFFORDED TO THE ASSESSEE BEFORE DECIDING THE PRESENT CASE, AS ASSERTED BY THE ASSES SEE. IT WOULD BE IN THE FAIRNESS AND FITNESS OF THE THINGS TO RESTORE THE C ASE TO THE FILE OF THE LD. CIT, JAMMU, FOR FRESH ADJUDICATION, FOR MEETING REQUIREM ENT OF NATURAL JUSTICE IN THE FORM OF AFFORDING PROPER, EFFECTIVE AND ADEQUAT E OPPORTUNITY TO THE ASSESSEE AND DECIDE THE CASE IN ACCORDANCE WITH LAW . THE ASSESSEE-APPELLANT IS ALSO DIRECTED TO CO-OPERATE WITH THE LD. CIT AND FILE THE REQUIRED INFORMATION, AS CALLED FOR, BY HIM. THE LD. CIT, IS FURTHER DIRECTED TO PASS ORDER WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. DECISION PRONOUNCED IN THE OPEN COURT ON 24TH JUNE, 2011. SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 24TH JUNE, 2011 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SHRI AMARNATH YATRA SANGRASH SAMITI SH AHEED MEMORIAL TRUST, JAMMU. 2. THE CIT, JAMMU. 3. THE SR DR,ASR. TRUE COPY 3 BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.