M/s.Shamsul Ulama Memorial Riyalsuwaliheen Cultural & Educational Complex, Calicut V. The ITO, Calicut

MA 14/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4249 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: misc
• Appeal Filed On: 12-02-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: C B M WARRIER
• Section: 12A

Judgement Text

M.P.. NO. 14./COCH/2016 & I.T.A. NO. 513/COCH/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM M.P. NO. 14/COCH/2016 AND I.T.A. NO.513/COCH/2015 (ASST YEAR: 2011-12 ) SHAMSUL ULAMA MEMORIAL RIYALUSWALIHEEN CULTURAL AND EDUCATIONAL COMPLEX, KP 677 RCEC, KODUVALLY (PO), KOZHIKODE-673 572. THE INCOME TAX OFFICER (EXEMPTION), KOCHI. VS (REVENUE-RESPONDENT) PAN NO. AANAS 2503A ASSESSEE BY SHRI C.B.M. WARRIER, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 20/05/2016 DATE OF PRONOUNCEMENT 23/05/2016 ORDER PER GEORGE GEORGE K. JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 04/01/2016 IN I.T.A. NO. 513/COC H/2016. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON APPEARANCE VIDE ORDER DATED 04/01/2016. NOW, BY THIS MISCELLA NEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX-PAR TE ORDER IN I.T.A. NO. M.P.. NO. 14./COCH/2016 & I.T.A. NO. 513/COCH/2013 2 513/COCH/2015 DATED 04/01/2016 AS THE ASSESSEE COUL D NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCE LLANEOUS APPLICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDE RING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE D ATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 04/01/2016. THEREFORE, T HE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. 4. BOTH THE SIDES STATED THAT THE I.T.A. ALSO CO ULD BE DISPOSED OFF. THEREFORE, WE SHALL TAKE UP FOR ADJUDICATION THE APPEAL IN I.T .A. NO. 513/COCH/2015. 5. THE BRIEF FACTS IN RELATION TO THE ABOVE I.T. A. ARE AS FOLLOWS: THE ASSESSEE HAD APPLIED FOR REGISTRATION U/S. 12A OF THE ACT VIDE APPLICATION DATED 25-02-2015. THE SAID APPLICATION WAS REJECTED BY THE CIT(E) BY OBSERVING AS UNDER: THE CASE WAS POSTED FOR HEARING ON 10-08-2015 VIDE THIS OFFICE LETTER DATED 14-07-2015 IN RESPONSE TO THE SAID LETTER. N.M. MATHEW, FCA, DUL Y AUTHORIZED, APPEARED. THE DETAILS CALLED FOR HAS BEEN FILED. HOWEVER, IT IS NOTICED THAT THE ASSESSEE HAS NOT OBTAINED A PAN SO FAR. THE AR STATED THAT THE APPLICANT HAS AP PLIED FOR PAN BUT THE SAME HAS NOT BEEN ALLOTTED SO FAR. SINCE THE APPLICANT FAILED TO OBTAIN PAN SO FAR, I REFUSE TO REGISTER THE SOCIETY U/S. 12A OF THE INCOME TAX ACT AND THE APPLICATION FILED IN FORM NO.10A ON 25-02-2015 IS HEREBY REJECTED. M.P.. NO. 14./COCH/2016 & I.T.A. NO. 513/COCH/2013 3 6. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US . THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOW OBTAIN ED PAN AND A COPY OF THE SAME IS PLACED ON RECORD. IT WAS SUBMITTED TH AT THE MATTER MAY BE RESTORED TO CIT(E) FOR FRESH CONSIDERATION. THE LD. DR HAS NOT OBJECTED FOR THE MATTER BEING REMITTED TO THE FILE OF THE CIT(E) FOR FRESH DISPOSAL. 7. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE MATERIAL ON RECORD. THE MATTER IS RESTORED TO THE FILE OF THE CIT(E) FO R FRESH CONSIDERATION. THE CIT(E) SHALL DISPOSE OFF THE MATTER AS EXPEDITIOUSL Y AS POSSIBLE. IT IS ORDERED ACCORDINGLY. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN C OURT ON 23-05--2016. SD/- SD/- B.P. JAIN) (GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : COCHIN DATED: 23RD MAY,2016 GJ COPY TO: 1. SHAMSUL ULAMA MEMORIAL RIYALUSWALIHEEN CULTURAL AND EDUCATIONAL COMPLEX, KP 677 RCEC, KODUVALLY (PO), KOZHIKODE-673 5722. M.P.. NO. 14./COCH/2016 & I.T.A. NO. 513/COCH/2013 4 2. THE INCOME TAX OFFICER (EXEMPTION), KOCHI. 3. THE COMMISSIONER OF INCOME-TAX(E), KOCHI. 4. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. DR/ITAT, COCHIN 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN M.P.. NO. 14./COCH/2016 & I.T.A. NO. 513/COCH/2013 5 1.DATE OF DICTATION : 20/05/2016 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER OTHER MEMBER: 20/05/201 6 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE S R. PS/PS: 23-05-2016 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS 6. DATE ON WHICH THE FILE GOES TO BENCH CLERK 23/0 5/2016 7. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 8. DATE ON WHICH THE FILE GOES TO ASSISTANT REGISTR AR 9. DATE OF DISPATCH OF THE ORDER: