DR. V.R.K. Memorial Educational Society, Hyderabad V. ADIT(Exemptions)-II, Hyderabad

MA 36/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1632 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 16-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 36/HYD/2014 (IN ITA NO. 1584/HYD/2012 A.Y. 2009-10) DR. V.R.K. EDUCATIONAL SOCIETY, HYDERABAD PAN AACCD2377E VS ASST. DIRECTOR OF INCOME-TAX (EXEMPTION) II, HYDERABAD APPELLANT RESPONDENT ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI SOLGY JOSE T KOTTARAM DATE OF HEARING: 14/03/2014 DATE OF PRONOUNCEMENT: 14/03/2014 O R D E R PER CHANDRA POOJARI, A.M.: THIS ABOVE MISCELLANEOUS APPLICATIONS (MA) FILED BY ASSESSEE IS SEEKING RECALL IN THE ORDER OF THE TRIB UNAL DATED 07/11/2013 IN ITA NO. 1584/HYD/2012. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT FOR THE AY 2009-10, A RETURN OF INCOME WAS FILED BY THE ASSESSEE DECLARIN G NIL INCOME AFTER CLAIMING DEDUCTION U/S 11 OF THE IT AC T AND THE CASE WAS SELECTED FOR SCRUTINY. DURING THE COURSE OF ASS ESSMENT ALL THE REQUIREMENT DETAILS PRODUCED. AFTER EXAMINING T HE DETAILS THE LEARNED ASSESSING OFFICER ASSUMED THAT THE ASSESSEE HAS NOT OBTAINED NOTIFICATIONS U/S 10(23C)(VI) OF THE IT AC T AND OPINED THAT THE ASSESSEE IS NOT ELIGIBLE FOR EXEMPTION AS IT IS AN EDUCATIONAL INSTITUTION AND, THEREFORE, IT CANNOT C LAIM EXEMPTION U/S 11 OF THE T ACT AND PASSED AN ORDER U/S 143(3) ON 28/11/2011 FOR THE AY 2009-10, DETERMINING THE TOTA L INCOME AT RS. 1,06,44,191/- AND ALSO DISALLOWED THE DEPRECIAT ION CLAIMED MA NO. 36 HYD/2014 DR. V.R.K. EDUCATIONAL SOCIETY 2 AT RS. 29,42,243/-. A DEMAND OF RS. 51,01,323/- WAS RAISED. ON APPEAL, THE CIT(A) ALLOWED THE APPEAL OF THE ASSESS EE. 3. WHEN THE DEPARTMENT CAME IN APPEAL BEFORE THE IT AT, THE ITAT VIDE ITS ORDER DATED 07/11/2013 IN ITA NO. 158 4/HYD/2012 ALLOWED THE APPEAL OF THE REVENUE FOR STATISTICAL P URPOSES BY PASSING EX-PARTE ORDER AS NONE APPEARED ON BEHALF O F THE ASSESSEE NOT THERE WAS ANY REQUEST FOR ADJOURNMENT. 4. IN THE AFORESAID BACK DROP, THE ASSESSEE FILED T HIS PRESENT MA STATING THEREIN THAT THE SAID ORDER OF THE ITAT MAY BE RECALLED AS THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE DUE TO WHICH THE ASSESSEE COULD NOT APPEAR BEFORE THE ITAT. 5. HOWEVER, AT THE TIME OF HEARING, THE DR SUBMITTE D THAT THOUGH THE TRIBUNAL HAS PASSED EX-PARTE ORDER WHEN THE REVENUE CAME IN APPEAL AND REMITTED THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION FOLLOWING THE DECISIONS OF THE COORDINATE BENCH IN THE CASE OF VASAVI ACADEMY OF EDUCATION HYDERABAD IN ITA NO. 1794/H/2008, DATED 4 TH FEBRUARY, 2010, & VYJAYANTHI EDUCATIONAL SOCIETY I N ITA NO. 1417/HYD/2010 VIDE ORDER DATED 08/06/2012, THERE IS NO NECESSITY TO RECALL THE SAID ORDER AS STATED BY THE ASSESSEE IN ITS MA AS THERE IS NO USEFUL TO RECALL THE SAME. 6. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE COORDINATE BENCH DECISION IS IN CONSONANCE WITH THE EARLIER DECISION IN THE CASE OF VASAVI ACADEMY OF EDUCATION HYDERABAD IN ITA NO. 1794/H/20 08, DATED 4 TH FEBRUARY, 2010, & VYJAYANTHI EDUCATIONAL SOCIETY I N ITA NO. 1417/HYD/2010 VIDE ORDER DATED 08/06/2012. HENCE, W E ARE OF MA NO. 36 HYD/2014 DR. V.R.K. EDUCATIONAL SOCIETY 3 THE OPINION THAT THERE IS NO BENEFIT FOR THE ASSESS EE BY RECALLING THE ORDER OF THE TRIBUNAL DATED 7/11/2013, AS SUBMI TTED BY THE ASSESSEE. ACCORDINGLY, THE MA FILED BY THE ASSESSEE IS DISMISSED. 7. IN THE RESULT, MA FILED BY THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/03/20 14. SD/- SAKTIJIT DEY JUDICIAL MEMBER SD/- CHANDRA POOJARI ACCOUNTANT MEMBER HYDERABAD, DATED THE 14/03/2014 KV COPY TO:- 1) DR. V.R.K. MEMORIAL EDUCATIONAL SOCIETY, DOOR N O. 10-03-307, SHAH MANZIL, MASAB TANK, HYDERABAD. 2) ADIT(E)-II, HYDERABAD. 3) THE CIT(A)-IV, HYDERABAD 4) CIT-III, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YD.