The Federation of Davanagere Chambers of Commerce and Industry, Davangere V. CIT, Davangere

ITA 80/BANG/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5557 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-03-2017
• Assessment Year: misc
• Appeal Filed On: 27-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P YADAV
• Assessee Lawyers: B CHANDRASHEKAR
• Keywords: Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, B E NGAL U R U BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR , JUDICIAL MEMBER ITA NO. 80 / BANG/20 1 5 THE FEDERATION OF DAVANGERE CHAMBER OF COMMERCE & INDUSTRY, MANDIPET, DAVANGE RE. APPELLANT VS. COMMISSIONER OF INCOME - TAX, DAVANGERE. RESPONDENT APPELLANT BY : SHRI B.CHANDRASHEKAR, ADVOCATE. RESPONDENT BY : SHRI O.P .YADAV, CIT(DR) DATE OF HEARING : 02/03/2017 DATE OF PRONOUNCEMENT : 04 /0 4 /2017 O R D E R PER I NTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE CIT , DAVANG E RE, DATED 30/04/2012 DENYING REGISTRATION U/S 12AA OF THE INCOME - TAX ACT,1961 [ THE ACT FOR SHORT]. 2 . AT THE OUTSET THERE I S A DELAY IN FILING THE PRESENT APPEAL BY 939 DAYS. THE ASSESSEE FILED PETITION FOR CONDONATION OF DELAY STATING THAT BASED ON WRONG ADVICE THE APPEAL WAS NOT FILED. THE APPLICATION FOR CONDONATION OF DELAY READS AS UNDER: ITA NO . 80 /BANG/201 5 PAGE 2 OF 5 ITA NO . 80 /BANG/201 5 PAGE 3 OF 5 3. AFTER HEARING BOTH SIDES, WE ARE OF THE CONSIDERED OPINION THAT IT IS A FIT CASE FOR CONDONATION OF DELAY AS NO ASSESSEE SHOULD SUFFER BECAUSE OF MISTAKE OF COUNSEL. THE LEARNED CIT(DR) HAS NO SERIOUS OBJECTION FOR CONDONATION OF DELAY. 4. THE ASSESSEE - TRUST RAISED TH E FOLLOWING GROUNDS OF APPEAL: 5. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A COMPANY REGISTERED UNDER THE PROVISIONS OF SECTION 25 OF THE COMPANIES ACT. THE COMPANY WAS FORMED WITH THE OBJECT OF PROMOTING AND HELPING THE BUSINESS COMMUNITY. APPLICATION UNDER SECTION 12AA WAS FILED ON 10.10/2011 IN FORM 10A ALONG WITH PRESCRIBED ENCLOSURES FOR THE PURPOSE OF GRANT OF REGISTRATION U/S 12AA OF THE ACT. ON RECEIPT OF APPLICATION, THE CIT(EXEMPTIONS) ISSUED SEVERAL LETTERS CALLING FOR CERTAIN IN FORMATION/CLARIFICATION. HOWEVER, THE ASSESSEE - COMPANY SOUGHT TIME TWICE AND SUBSEQUENTLY COULD NOT CAUSE APPEARANCE BEFORE THE CIT(EXEMPTIONS). THEREFORE THE CIT(EXEMPTIONS) PRESUMED THAT ITA NO . 80 /BANG/201 5 PAGE 4 OF 5 THE ASSESSEE WAS NOT INTERESTED IN PURSUING APPLICATION AND DISMI SSED THE APPLICATION VIDE IMPUGNED ORDER. 6. BEFORE US, LEARNED COUNSEL FOR ASSESSEE VEHEMENTLY CONTENDED THAT THERE WAS NO DELIBERATE INTENTION IN NOT COMPLYING WITH NOTICE OF CIT(EXEMPTIONS). IT IS ONLY BECAUSE OF CHANGE IN INCUMBENT OF THE ASSESS EE THAT COMPLIANCE COULD NOT BE MADE. THEREFORE IT IS PRAYED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(EXEMPTION), DAVANGERE FOR DE NOVO EXAMINATION OF THE APPLICATION. THE LEARNED CIT(DR) HAS NO SERIOUS OBJECTION FOR REMITTING THE ISSUE TO THE FILE OF THE CIT(EXEMPTIONS), DAVANGERE. WE ACCORDINGLY ORDER THAT THE ISSUE IS REMANDED BACK TO THE CIT(EXEMPTION) FOR DE NOVO EXAMINATION OF THE ISSUE AFTER AFFORDING DUE OPPORTUNITY TO THE ASSESSEE. 7. IN THE RESULT, TH E APPEAL FILED BY THE ASSESSEE IS TREATED IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH APRIL, 201 7 S D/ - SD/ - ( LALIET KUMAR ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : B EN GAL URU D A T E D : 04 /0 4 /2017 SRINIVASULU, SPS ITA NO . 80 /BANG/201 5 PAGE 5 OF 5 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE