M/S MANIPAL UNIVERSITY, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 997/JPR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6197 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT DHK
• Assessee Lawyers: APURV GANDHI
• Keywords: Depreciation; Opportunity of being heard
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 997/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 M/S MANIPAL UNIVERSITY, VILLAGE- DEHMI KALAN, SANGANER, JAIPUR. CUKE VS. A.C.I.T. (EXEMPTIONS) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAJM 1881 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI APURV GANDHI, (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/04/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 12/04/2018 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 06/11/2017 PASSED BY THE LD. CIT(A)-3, JAIPUR FOR T HE A.Y. 2012-13. THE GROUNDS TAKEN BY THE ASSESSEE IN APPEAL ARE AS U NDER:- 1. ON THE FACTS & CIRCUMSTANCES OF THE CASE, THE LD. C IT(A) DID NOT PROVIDE THE APPELLANT THE REASONABLE OPPORTUNIT Y OF BEING HEARD. 2. ON THE FACTS & CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) UPHELD THE ASSESSING OFFICERS CONTENTION, IN DISAL LOWING THE DEPRECIATION CLAIM OF THE CURRENT YEAR OF RS. 64,44 ,016/- ITA 997/JP/2017_ M/S MANIPAL UNIVERSITY VS ACIT(E) 2 AGAINST THE INCOME OF THE APPELLANT. THE APPELLANT PRAYS THAT THE SAID DISALLOWANCE MAY KINDLY BE DELETED AND ACC ORDINGLY PRAYS THAT THE DEPRECIATION CLAIM BE ALLOWED. 3. THE APPELLANT CRAVES TO ADD, ALTER, AMEND OR DEL ETE ALL OR ANY OF THE GROUNDS OF APPEAL BEFORE OR DURING THE COURS E OF HEARING. 2. THE MAIN ISSUE INVOLVED IN THE APPEAL IS THAT THE LD. CIT(A) HAS NOT GIVEN REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THIS REGARD, THE LD AR OF THE ASSESSEE HAS SUBMITTED THA T THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITY TO REPRESENT ITS C ASE. LD. COUNSEL SUBMITTED THAT A REQUEST FOR ADJOURNMENT WAS MADE. H OWEVER, THE LD. CIT(A) DECIDED THE CASE AGAINST THE ASSESSEE. HE SUB MITTED THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER AND THE ORDER O F THE LD. CIT(A) IS NON-SPEAKING WITHOUT MAKING ANY FINDING ON THE MERIT OF THE CASE, THEREFORE, HE PRAYED THAT IMPUGNED ORDER MAY BE SET ASIDE. 3. THE LD DR HAS OPPOSED THE SUBMISSIONS OF THE ASSE SSEE AND SUBMITTED THAT THE LD. CIT(A) HAS GIVEN SUFFICIENT O PPORTUNITY OF HEARING TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. THE LD . CIT(A) HAS DECIDED THE APPEAL BY HOLDING AS UNDER: ITA 997/JP/2017_ M/S MANIPAL UNIVERSITY VS ACIT(E) 3 4. THE PRESENT APPEAL IS AGAINST THE ASSESSMENT OR DER PASSED U/S 143(3) OF THE ACT. I HAVE CAREFULLY PERUSED THE GROUNDS OF APPEAL AND ASSESSMENT ORDER. AS ALREADY DISCUSSED ABOVE, THE A PPELLANT HAS FAILED TO OFFER ANY EXPLANATION FOR SUBMISSION IN S UPPORT OF THE GROUNDS RAISED IN THIS APPEAL NOR ANY SUPPORTING EV IDENCES WERE PRODUCED BY HIM DESPITE ADEQUATE OPPORTUNITY HAVING BEEN PROVIDED. IN THIS CONNECTION, RELIANCE MAY BE PLACED UPON TH E DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF H.M. ESUFALI H .M. ABDULALI (1973) 90 ITR 271 WHEREIN THE HONBLE COURT HAS HEL D THAT HE APPELLATE AUTHORITY CANNOT SUBSTITUTE ITS OWN JUDGM ENT IN PLACE OF THE JUDGMENT OF THE A.O. UNLESS IT IS SHOWN THAT TH E JUDGMENT OF THE A.O. WAS BIASED, IRRATIONAL, VINDICTIVE OR CAPRICIO US. IN THE INSTANT CASE THE APPELLANT HAS NOT ABLE TO SHOW THAT THE DECISION OF THE A.O. WAS ARBITRARY, BIASED, IRRATIO NAL, VINDICTIVE OR CAPRICIOUS WITHOUT ANY BASIS, I FIND NO REASON TO I NTERFERE WITH THE DECISION OF THE A.O. FROM THE ABOVE IT IS EVIDENT THAT THE LD. CIT(A) HAS NOT GIVEN A FINDING ON MERITS OF THE CASE. THE OPPORTUNITIES GIVEN TO TH E ASSESSEE ARE ALSO NOT SUFFICIENT. UNDER THESE FACTS, WE HEREBY SET ASI DE THE ORDER OF THE LD. CIT(A) AND RESTORE THE FILE OF THE APPEAL TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH ON MERI T AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. A CCORDINGLY, THIS CASE IS RESTORED BACK TO THE FILE OF THE LD. CIT(A). ITA 997/JP/2017_ M/S MANIPAL UNIVERSITY VS ACIT(E) 4 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 12/04/2018. SD/- SD/- HKKXPAN DQY HKKJR (BHAGCHAND) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 TH APRIL, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S MANIPAL UNIVERSITY, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T. (EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR @ CIT - 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 997/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR