Abodh Memoerial Trust, Bankura V. C.I.T ,Durgapur, Durgapur

ITA 846/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5134 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

I.T.A. NO. 846/KOL./2013 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 846/KOL/ 2013 ABODH MEMORIAL TRUST,.............................. ..................APPELLANT RABINDRA SARANI, KHATRA-722 140, DIST. BANKURA, WEST BENGAL [PAN : AACTA 9479 R] -VS.- COMMISSIONER OF INCOME TAX,........................ .............RESPONDENT DURGAPUR, OFFICE OF THE COMMISSIONER OF INCOME TAX, CITY CENTER, DURGAPUR-713 216 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI NIRAJ KUMAR, CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 17, 2015 DATE OF PRONOUNCING THE ORDER : JANUARY 06, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF INCOME TAX OFFICER (TECHNICAL), DURGAPUR DATED 22.0 3.2013 PURPORTEDLY PASSED BY THE LD. COMMISSIONER OF INCOME TAX, DURGA PUR REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A OF THE ACT. 2. AT THE TIME OF HEARING OF THIS APPEAL BEFORE US, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IN THE GROUND RAISED IN THIS APPEAL, THE MAIN GRIEVANCE RAISED BY THE ASSESSEE IS THAT ITS APPLIC ATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT HAS BEEN REJECTED BY T HE LD. CIT VIDE HIS IMPUGNED ORDER WITHOUT GIVING ANY GROUND OR OPPORTU NITY FOR HEARING AND THIS POSITION, WHICH IS CLEARLY EVIDENT FROM TH E IMPUGNED ORDER PASSED BY THE LD. CIT, IS NOT DISPUTED EVEN BY THE LD. D.R. WE, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE I.T.A. NO. 846/KOL./2013 PAGE 2 OF 2 IMPUGNED ORDER OF THE LD. CIT AND TO REMIT THE MATT ER BACK TO HIM FOR DISPOSING OF THE APPLICATION OF THE ASSESSEE FOR RE GISTRATION UNDER SECTION 12A OF THE ACT BY PASSING A WELL REASONED AND WELL DISCUSSED ORDER AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNI TY OF BEING HEARD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 06, 2 016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF JANUARY, 2016 COPIES TO : (1) ABODH MEMORIAL TRUST, RABINDRA SARANI, KHATRA-722 140, DIST. BANKURA, WEST BENGAL (2) COMMISSIONER OF INCOME TAX, DURGAPUR, OFFICE OF THE COMMISSIONER OF INCOME TAX, CITY CENTER, DURGAPUR-713 216 (3) COMMISSIONER OF INCOME TAX, DURGAPUR (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.