The Commisioner of Income Tax, Rajahmundry V. M/s Luke Paul Intimacy Charitable Turst, Chagallu

MA 13/VIZ/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6488 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Keywords: Charitable institution; Corroborative evidences

Judgement Text

MA NO.13/V/11 LUKE PAUL INTIMACY CHARITABLE TRUST, CH AGALLU. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.13 /VIZAG/ 20 11 (ARISING OUT OF ITA NO.44/VIZ/2010) ASSESSMENT Y EAR : N.A. CIT RAJAHMUNDRY VS. M/S. LUKE PAUL INTIMACY CHARITABLE TRUST CHAGALLU (APPELLANT) (RESPONDENT) PAN NO.AAATL 4923F APPELLANT BY: SHRI J. SIRI KUMAR, SR. DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION PREFERRED BY THE R EVENUE CAME UP FOR HEARING ON 8.4.2011. THIS M.A. IS REQUIRED TO BE A RGUED BY THE CIT(DR) AS PER THE CBDT DIRECTIONS. THE CIT(DR) IS ON STUDY T OUR AND THE COMMISSIONER OF INCOME TAX IN CHARGE FOR THE TRIBUNAL DID NOT AP PEAR IN PERSON TO ARGUE THE CASE. MR. J. SIRI KUMAR, SR. D.R. HAS APPEARED FOR THE REVENUE AND FILED THE WRITTEN SUBMISSIONS PREPARED BY THE COMMISSIONE R OF INCOME TAX MR. I. SURESH BABU. 2. THROUGH THIS MISCELLANEOUS APPLICATION THE REVEN UE HAS CONTENDED THAT THE TRIBUNALS OBSERVATIONS WHILE ALLOWING THE APPE AL OF THE ASSESSEES ARE NOT BASED ON CORRECT FACTS. THEREFORE, ORDER OF THE TR IBUNAL DATED 8.12.2010 BE RECALLED. BUT DURING THE COURSE OF HEARING OF THE MISCELLANEOUS APPLICATION, NO MATERIAL IS PLACED ON RECORD TO SUBSTANTIATE THE IR CONTENTIONS THAT CORRECT FACTS WERE NOT TAKEN INTO ACCOUNT BY THE TRIBUNAL W HILE DISPOSING OF THE APPEAL OF THE ASSESSEES. THE LD. COUNSEL FOR THE A SSESSEE ON THE OTHER HAND HAS SUBMITTED THAT THE TRIBUNAL HAS TAKEN INTO ACCO UNT ALL RELEVANT FACTS WHILE DISPOSING OF THE APPEAL. THEREFORE, THERE IS NO ER ROR APPARENT ON THE RECORD. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM A CA REFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS--VIS THE MISCELLANEOUS A PPLICATION WE FIND THAT TRIBUNAL HAD ADJUDICATED THE IMPUGNED ISSUE AFTER T AKING INTO ACCOUNT ALL RELEVANT FACTS PLACED BEFORE US DURING THE COURSE O F HEARING OF THE APPEAL. WHATEVER CONTENTIONS ARE RAISED IN THE MISCELLANEOU S APPLICATION AND THROUGH WRITTEN SUBMISSIONS, NO SUPPORTING EVIDENCE IS PLAC ED ON RECORD. THEREFORE, THE CONTENTIONS RAISED BY THE REVENUE CANNOT BE ACC EPTED. MOREOVER, THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF THE CIT WITH A DIRECTION TO RE- ADJUDICATE THE ISSUE AFRESH, I.E. THE NATURE OF ACT IVITIES UNDERTAKEN BY THE ASSESSEES. THEREFORE, THE ISSUE IS ENTIRELY OPEN B EFORE THE CIT FOR ADJUDICATION. SINCE NO ERROR APPARENT IN THE ORDER HAS BEEN NOTICED, WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION OF THE RE VENUE. ACCORDINGLY, THE M.A. OF THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 13.4.2011 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2011 COPY TO 1 M/S. LUKE PAUL INTIMACY CHARITABLE TRUST, MAIN ROAD , CHAGALLU - 534 342, WEST GODAVARI DIST. 2 CIT, RAJAHMUNDRY RANGE, RAJAHMUNDRY 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM