Yug Manch Society, Nainital V. CIT, Haldwani

ITA 917/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3702 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 04-07-2011
• Assessment Year: misc
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A NO. 917/DEL/11 YUG MANCH SOCIETY, MALLITAL, NAINITAL VS. COMMISSIONER OF INCOME TAX, HALDWANI. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI A.K. MONGA, SR. DR ORDER PER DIVA SINGH, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 18.1.2011 OF THE DIT, HALDWANI WHEREIN THE ASSESSEE S REQUEST FOR APPROVAL U/S 80G(5) (VI) OF THE INCOME TAX ACT HA S BEEN DISMISSED ON THE GROUND THAT THE ASSESSEE WAS NOT PRESENT. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HO WEVER, ON A PERUSAL OF THE GROUNDS AND THE MATERIAL AVAILABLE O N RECORD, IT WAS ITA NO. 917/DEL/11 2 CONSIDERED APPROPRIATE TO PROCEED WITH THE PRESENT APPEAL EX PARTE QUA THE ASSESSEE APPELLANT ON MERIT. 3. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE D IT DISMISSED THE PETITION OF THE ASSESSEE HOLDING THAT NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY REQUEST ADJOURNMENT HE WAS REC EIVED. HE WAS FURTHER OF THE VIEW THAT AS PER THE DOCUMENTS SUBM ITTED ALONGWITH THE APPLICATION, THE ACTIVITIES OF THE TRUST COULD NOT BE SUBSTANTIATED. 4. AGGRIEVED BY WHICH THE ASSESSEE IS IN APPEAL BEF ORE THE TRIBUNAL. 5. ACCORDINGLY AFTER HEARING THE LD. DR IN THE AFOR EMENTIONED VALID FACTS AND CIRCUMSTANCES, WE CONSIDER IT APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE OF DIT WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH THE LAW AFTER GIVING THE ASSESSEE A S REASONABLE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4.7.2011. SD/- [B.K. HALDAR] [DIVA SINGH] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4.7.2011 VEENA ITA NO. 917/DEL/11 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT