Shree Chehar Jogani Maa Trust, Navsari V. The CIT., Valsad

ITA 825/AHD/2012

• Counselvise Citation: 82520514 RSA 2012
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBE R I.T.A. NO.825/AHD/2012 SHREE CHEHAR JOGANI MAA TRUST 9, GAGANDEEP COMPLEX, CHANDNI CHAWK, DUDHIA TALAV, NAVSARI PAN-AAJTS3538A APPELLANT VS. COMMISSIONER OF INCOME TAX, VALSAD RESPONDENT DEPARTMENT BY : SHRI VINOD TANWANI, SR. D.R. ASSESSEE BY : SHRI HARDIK VORA, A.R. DATE OF HEARING : 07.06.2012 DATE OF PRONOUNCEMENT 22.06.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.08.2011 PASSED BY LD. CIT, VALSAD, REJECTING APP LICATION FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961. 2. THIS APPEAL HAS BEEN FILED LATE BY THE ASSESSEE . THE CONDONATION PETITION IS ON RECORD WHICH IS SUPPORTED BY AN AFFI DAVIT OF THE ASSESSEE. AFTER HEARING BOTH THE PARTIES, DELAY IN FILING THE APPEA L WAS CONDONED AND THE APPEAL WAS ADMITTED FOR HEARING. I.T.A. NO.825/AHD/2012 2 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT LD. CIT HAS REJECTED THE APPLICATION OF THE ASSESSEE FO R REGISTRATION U/S 12A OF THE ACT BY PASSING AN EXPARTE ORDER WITHOUT PROVIDING ADEQU ATE OPPORTUNITY OF BEING HEARD AS ONLY ONE OPPORTUNITY WAS GIVEN BY LD. CIT TO ASSESSEE OF BEING HEARD. IN OUR CONSIDERED OPINION, THIS IS AGAINST THE PRINCIP LE OF NATURAL JUSTICE AND THEREFORE, THE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD AND TO FILE E VIDENCES IN SUPPORT OF ITS APPLICATION FOR REGISTRATION U/S 12A OF THE ACT. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 22.06.2012 SD/- SD/- (A.K. GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# *