M/s. Vajdi Educational Society, Indore V. THE ITO (Exemption), Indore

MA 39/Ind/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4822 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-05-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 27-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

MA 40 AND 39 OF 2018 VAJDI EDUCATIONAL SOCIETY 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NOS.40 & 39/IND/2018 ARISING OUT OF ITA NO.653/IND/2013 & ITA NO.5/IND/2 017 A.YS. - 2010-11 & 2012-13 M/S. VAJDI EDUCATIONAL SOCIETY, INDORE PAN AAAAV7063 F :: APPLICANT VS ACIT-2(1), INDORE & ITO(EXEMPTION), INDORE :: RES PONDENTS ASSESSEE BY SHRI SUMIT NEMA, SR. ADV. WITH SHRI GAGAN TIWARI, ADV. REVENUE BY SHRI R.S. AMBEDKER, SR. DR DATE OF HEARING 10 . 5 .201 9 DATE OF PRONOUNCEMENT 30 . 5 .201 9 O R D E R PER SHRI KUL BHARAT, JM MA NO.40/IND/2018 FOR THE A.Y. 2010-11 THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDER DATED 09 .2.2018 PASSED IN ITA NO.653/IND/2013 FOR THE ASSESSMENT YEAR 2010-11. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TRIBUNAL IN PARA 6 OF THE AFORESAID ORDER DISMISSED THE GROUND NO.2 WHICH WAS RELATED TO APPLICATION OF PROVISIONS OF SEC. 11(1) WHILE GROUN D NO.4 AND ITS CONNECTED GROUNDS WHICH WERE RELATED TO ADDITION OF RS.30 LAC S HAVE BEEN DECIDED IN MA 40 AND 39 OF 2018 VAJDI EDUCATIONAL SOCIETY 2 PARA NO.13 OF THE AFORESAID ORDER. GROUND NO.4 RELA TED TO ADDITION OF RS.30 LACS HAS BEEN REMANDED BACK TO THE FILE OF THE ASSE SSING OFFICER FOR DECISION AFRESH. IN THIS CONTEXT, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT GROUND NO.4 IS INTERCONNECTED WITH GROUND NO.2 AS E VEN ASSUMING THAT ADDITION OF RS.30 LACS IS SUSTAINED BY THE ASSESSIN G OFFICER IN REMAND PROCEEDINGS THEN ALSO THE CALCULATION OF TAX WOULD BE DONE AS PER PROVISIONS OF SEC. 11(1) I.E. INCOME WOULD BE INCREASED BY 30 LACS AND 85% THEREOF WOULD BE CALCULATED AND THEN APPLICATION OF SUCH IN COME WOULD BE SEEN AND IF INCOME TO THE EXTENT OF 85% IS APPLIED THEN THE RESULTANT DEMAND WOULD BE NIL. THEREFORE, IN THE LIGHT OF DECISION TAKEN I N GROUND NO.4 RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDIC ATION, THE GROUND NO.2 HAD BECOME CONSEQUENTIAL IN NATURE, THEREFORE, GROUND N O.2 SHOULD HAVE ALSO BEEN REMANDED TO THE FILE OF THE ASSESSING OFFICER. ON THE OTHER HAND, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BUT CO ULD NOT CONTROVERT THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE BY B RINGING ANY CONTRARY MATERIAL ON RECORD. 3. CONSIDERING THE CONTENTS OF THE MISCELLANEOUS AP PLICATION AND SUBMISSIONS OF BOTH THE PARTIES THEREOF, WE FIND TH AT GROUND NO.2 WAS INADVERTENTLY DECIDED WHICH WAS BEING CONSEQUENTIAL IN NATURE REQUIRED TO BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FO R FRESH ADJUDICATION AS THE RELATED GROUND NO.4 HAD BEEN REMANDED BACK TO THE F ILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. THEREFORE, WE MODIF Y OUR ORDER TO THE EFFECT THAT THE GROUND NO.2 RAISED IN ITA NO.653/IND/2013 IS, BEING CONSEQUENTIAL MA 40 AND 39 OF 2018 VAJDI EDUCATIONAL SOCIETY 3 IN NATURE, REMANDED BACK TO THE FILE OF THE ASSESSI NG OFFICER WHO WILL DECIDE THE GROUND NO.2 AFRESH IN THE LIGHT OF THE OUTCOME OF THE REMAND PROCEEDINGS. TO THIS EXTENT, THIS MISCELLANEOUS APP LICATION IS ALLOWED. MA NO.40/IND/2018 FOR THE A.Y. 2010-11 4. THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I.T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDER DATED 20 .3.2018 PASSED IN ITA NO.5/IND/2017 FOR THE ASSESSMENT YEAR 2012-13. 5. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TRIBUNAL DID NOT DECIDE THE GROUND NO.2 WHICH WAS RELATED TO APP LICATION OF PROVISIONS OF SEC. 11(1). THIS IDENTICAL GROUND WAS ALSO RAISED I N ITA NO.653/IND/2013 FOR THE ASSESSMENT YEAR 2010-11 AND AS ARGUED FOR THE A SSESSMENT YEAR 2010-11 (SUPRA) IN THE PREVIOUS MISCELLANEOUS APPLICATION, THIS GROUND NO.2 FOR THE ASSESSMENT YEAR 2012-13 SHOULD HAVE ALSO BEEN REMAN DED BACK TO THE FILE OF THE ASSESSING OFFICER BEING CONSEQUENTIAL IN NATURE . ON THE OTHER HAND, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BUT CO ULD NOT CONTROVERT THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE BY B RINGING ANY CONTRARY MATERIAL ON RECORD. 6. CONSIDERING THE CONTENTS OF THE MISCELLANEOUS AP PLICATION AND SUBMISSIONS OF BOTH THE PARTIES THEREOF, WE FIND TH AT IN THE PREVIOUS MISCELLANEOUS APPLICATION, THE IDENTICAL GROUND NO. 2 HAS BEEN REMANDED BACK BY US TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION BEING CONSEQUENTIAL IN NATURE, THEREFORE, FOLLOWING THE S AME REASONING RECORDED MA 40 AND 39 OF 2018 VAJDI EDUCATIONAL SOCIETY 4 FOR THE ASSESSMENT YEAR 2010-11, WE MODIFY OUR ORDE R TO THE EFFECT THAT THE GROUND NO.2 FOR THE ASSESSMENT YEAR 2012-13 RAISED IN ITA NO.5/IND/2017 IS ALSO, BEING CONSEQUENTIAL IN NATURE, REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER WHO WILL DECIDE THE GROUND NO.2 A FRESH IN THE LIGHT OF THE OUTCOME OF THE REMAND PROCEEDINGS. TO THIS EXTENT, THIS MISCELLANEOUS APPLICATION IS ALSO ALLOWED. FINALLY, BOTH THE MISCELLANEOUS APPLICATIONS ARE AL LOWED IN TERMS AS INDICATED HEREINABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 30.5.201 9. SD/- (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 30.5.2019 ! VYAS ! COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE