VEEAR PROPERTY DEVELOPRES (BOMBAY ) P.LTD, MUMBAI V. DCIT CIR 1(3), MUMBAI

ITA 914/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93252 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K DHONDIAL
• Assessee Lawyers: RISHABH S HAH
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE MS. SUSHMA CH O WLA , JUDICIAL MEMBER AND SHRI N.K . BILLAIYA, A CCOUNTANT M EMBER / I .T.A. NO . 914/MUM/2014 ( / ASSESSMENT YEAR : 2009 - 10 M/S. VEEAR PROPERTY DEVELOPERS (BOMBAY) PVT. LTD., 2 ND FLOOR, R MALL, L.B.S. MARG, MULUND (W) MUMBAI - 400 080 / VS. THE DCIT, CIRCLE 1(3), AAYAKAR BHAVAN, MUMBAI - 400 020 ./ ./ PAN/GIR NO. : AABCV 8453C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY: SHRI RISHABH SHAH / RESPONDENT BY : SHRI A.K. DHONDIAL / DATE OF HEARING : 22 . 0 7 .2015 / DATE OF PRONOUNCEMENT : 22. 0 7 .2015 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A) - 2 , MUMBAI DT. 1 3 .0 9 .201 3 PERTAINING TO ASSESSMENT YEAR 200 9 - 1 0. 2. THE ASSESSEE HAS RAISED TWO SUBSTANTIVE GROUNDS OF APPEAL. GROUND NO. 1 STATES THAT THE LD. CIT(A) ERRED IN NOT TAKING COGNIZANCE OF THE WRITTEN SUB MISSIONS FILED BY THE ASSESSEE. ITA. NO . 914/MUM/2014 2 3. THE ASSESSEE IS IN THE BUSINESS OF PROPERTY DEVELOPMENT AND HOUSE - KEEPING. THE RETURN FOR THE YEAR WAS SELECTED FOR SCRUTINY ASSESSMENT AND ACCORDINGLY STATUTORY NOTICES WERE ISSUED AND SERVED UPON THE ASSESSEE. WHILE SCRUTINIZING THE RETURN OF INCOME, THE ASSESSING OFFICER NOTICED THAT IN THE COMPUTATION OF INCOME, THE ASSESSEE HAS CLAIMED DEDUCTION U/S. 80G AT RS. 4 , 09,525/ - . THE AO FURTHER OBSERVED THAT THE SAID CLAIM WAS NOT MADE IN THE ORIGINAL AS WELL AS REVISE D RETURNS OF INCOME. THE AO FURTHER FOUND THAT THE DONATION RECEIPT D A T ED 31.3.2009 FOR RS. 10,00,000/ - WAS PENDING REALIZATION. THE AO WAS OF THE FIRM BELIEF THAT THE PAYMENT DOES NOT QUALIFY FOR DEDUCTION U/S. 80G OF THE ACT. 4. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A) BUT WITHOUT ANY SUCCESS. 5. BEFORE US, IT IS VEHEMENTLY STATED THAT THE LD. CIT(A) HAS NOT CONSIDERED THE WRITTEN SUBMISSION MADE BY THE ASSESSEE AND FILED DURING THE APPELLATE PROCEEDINGS AND WHICH IS CHALLENGED VIDE GR OUND NO. 1 OF THE PRESENT APPEAL. A PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS THAT ALTHOUGH THE LD. CIT(A) HAS MENTIONED THAT NO ONE APPEARED BEFORE HIM BUT AT THE SAME TIME IN PARA - 3.1 OF HIS ORDER, THE LD. CIT(A) MENTIONED THAT SOME LETTERS WERE FILE D BY THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT DURING THE APPELLATE PROCEEDINGS. THE LD. CIT(A) ALSO MENTIONED THAT NEITHER THE APPELLANT NOR THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT FILED ANY WRITTEN SUBMISSIONS AND EVIDENCES WITH REGARD TO THE CLAIM OF THE DEDUCTION U/S. 80G OF THE ACT. 6. IN OUR CONSIDERED OPINION, THERE IS A CONTRADICTION IN THE FINDINGS/OBSERVATIONS OF THE LD. CIT(A) AS MENTIONED HEREINABOVE, IN THE ITA. NO . 914/MUM/2014 3 INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS ISSUE BACK TO THE FI LE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE GRIEVANCE OF THE ASSESSEE AFRESH AFTER GIVING A REASONABLE AND FAIR OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEA R BEFORE THE FIRST APPELLATE AUTHORITY AT THE GIVEN DATE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. OR DER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 22 ND JU LY , 2015 SD/ - SD/ - ( SUSHMA CH O WLA ) (N.K. BILLAIYA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 22 ND JU LY , 2015 . . ./ RJ , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI