Member Secretary Excutive Body, Mohali V. CIT-II, Chandigarh

ITA 890/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90150 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-05-2015
• Assessment Year: 2014-2015
• Appeal Filed On: 21-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 890/CHD/2014 ASSESSMENT YEAR: 2014-15 THE PUNJAB ZOOS DEVELOPMENT SOCIETY, VS THE CI T-II, M.C. ZOOLOGICAL PARK, CHANDIGARH. CHHATBIR, DERABASSI, DISTT. MOHALI. PAN: AACCA0883C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AG GARWAL RESPONDENT BY : SMT. JYOTI KUMARI DATE OF HEARING : 20.05.2015 DATE OF PRONOUNCEMENT : 21.05.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. COMMISSIONER OF INCOME TAX-II CHANDIGARH DATED 11.09.2014 REJECTING THE APPLICATION FOR REGISTRATI ON UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT ASSESSEE FILED APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. COMMISSIONER OF INCOME TAX ISSUED A NOTICE FOR HEARING ON 11.09.2014, HOWEVER THE REGISTERED COVER RETURNED WITH THE REMARKS REFUSED. THE LD. COMMI SSIONER OF INCOME TAX, THEREFORE, FOUND THAT ASSESSEE IS NO T INTERESTED IN PURSUING THE REGISTRATION APPLICATION , THEREFORE THE APPLICATION WAS REJECTED. 2 3. AFTER CONSIDERING RIVAL SUBMISSIONS, WE ARE OF T HE VIEW THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL O F THE LD. COMMISSIONER OF INCOME TAX-II CHANDIGARH. THE ASSE SSEE IN THE APPEAL CLAIMED THAT REGISTRATION APPLICATION HA S BEEN REJECTED WITHOUT AFFORDING REASONABLE OPPORTUNITY A ND WITHOUT SERVING ANY NOTICE UPON ASSESSEE. CONSIDERI NG FURTHER THAT THE LD. COMMISSIONER OF INCOME TAX DID NOT PASS ANY REASONED ORDER, WE ARE OF THE VIEW THE MAT TER REQUIRES RE-CONSIDERATION BECAUSE EVEN IF THE ASSES SEE HAS NOT APPEARED BEFORE LD. COMMISSIONER OF INCOME TAX FOR FINALIZATION OF THE REGISTRATION APPLICATION, THE L D. COMMISSIONER OF INCOME TAX IS REQUIRED TO PASS REAS ONED ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON REC ORD. IT APPEARS THAT LD. COMMISSIONER OF INCOME TAX WITHOUT TAKING FURTHER STEPS FOR SERVICE UPON ASSESSEE THRO UGH OTHER MODES, HAS REJECTED APPLICATION BY SENDING THE NOTI CE ONLY FOR 11.09.2014. IT, THEREFORE, APPEARS THAT NO REAS ONABLE OPPORTUNITY OF BEING HEARD HAVE BEEN GRANTED TO THE ASSESSEE. FURTHER, ASSESSEE HAS DISPUTED THE REPOR T OF THE POSTAL AUTHORITIES REGARDING REFUSAL TO ACCEPT NO TICE FOR THE DATE OF HEARING. THEREFORE, CONSIDERING TOTALITY O F THE FACTS AND CIRCUMSTANCES ABOVE AND CONSIDERING THE ABOVE DISCUSSION, WE SET ASIDE THE ORDER OF LD. COMMISSIO NER OF INCOME TAX-II CHANDIGARH AND RESTORE THE MATTER IN ISSUE TO HIS FILE WITH DIRECTION TO RE-DECIDE REGISTRATION A PPLICATION IN 3 ACCORDANCE WITH LAW BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MAY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MAY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH