CIT, Range-ii, Nashik V. Jalgaon Jillha Medicine dealers association, Jalgaon

MA 51/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7309 (ITAT-PUNE)
• Duration Of Justice: 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-09-2011
• Assessment Year: misc
• Appeal Filed On: 21-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAYAG JHADR
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER M.A. NO. 51/PN/2011 (ARISING OUT OF ITA NO. 03/PN/2007) (ASSTT. YEAR : 2003-04) C.I.T., RANGE-II, NASIK APPLICANT V. JALGAON JILHA MEDICINE DEALERS ASSOCIATION ... RESPONDENT CHEMIST BHAWAN, JILHAPETH, JALGAON PAN : AAATJ5237G APPLICANT BY : SHRI PRAYAG JHA(DR) RESPONDENT BY : NONE DATE OF HEARING : 23.9.2011 DATE OF PRONOUNCEMENT : .11.2011 ORDER PER I.C. SUDHIR, JM THE GRIEVANCE OF THE REVENUE IN THE APPLICATION UN DER CONSIDERATION IS THAT FROM THE COPIES OF ORDER SHEET, IT IS APPARENT THAT ON 29.9.2006, THE AUTHORIZED REPRESENTATIVE SHRI DARSHAN R. JAIN, CA, HAD ATTEN DED ALONG WITH SHRI N.D. SONAR, MANAGER OF THE APPELLANT TO THE OFFICE OF THE COMM ISSIONER OF INCOME TAX, NASHIK. HENCE, OBSERVATION OF THE TRIBUNAL IN ITS ORDER DAT ED 31 ST AUGUST 2007 IN APPEAL THAT THE REGISTRATION WAS REFUSED IN A ROUTINE MANNER WI THOUT PROVIDING OPPORTUNITY OF HEARING TO THE APPELLANT IS NOT CORRECT. THUS, TH ERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 31 ST AUGUST 2007 OF THE TRIBUNAL WHICH NEEDS RECTIFICAT ION U/S. 254(2) OF THE ACT. SIMILAR PRAYER HAS BEEN REITERAT ED BY THE LD. A.R. 2. HAVING GONE THROUGH THE RECORD, WE DO NOT FIND T HAT THE ORDER SHEET DATED 29.9.2006 I.E. PROCEEDINGS NOTED BEFORE THE LD CIT WAS MADE AVAILABLE BEFORE THE TRIBUNAL DURING THE HEARING OF THE APPEAL TO APPRI SE THE TRIBUNAL THAT THE ORDER WAS MA . NO 51/PN/2011 JALGAON JILHA MEDICINE DEALERS ASSN. A.Y.2003-04 PAGE OF 3 2 PASSED BY THE LD CIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE APPELLANT, STILL IT APPEARS FROM THE ORDER SHEET FILED ALONG WITH TH E APPLICATION THAT THE ORDER IMPUGNED PASSED BY THE LD CIT(A) AFTER AFFORDING O PPORTUNITY OF BEING HEARD TO APPELLANT. WE THUS FIND SUBSTANCE IN THE ABOVE SUB MISSION OF THE REVENUE MADE IN THE APPLICATION AS THERE IS MISTAKE APPARENT FROM R ECORD IN THE ORDER DATED 31 ST AUGUST 2007 OF THE TRIBUNAL IN MAKING OBSERVATION T HAT APPLICATION FOR SEEKING REGISTRATION U/S. 12A WAS REJECTED IN ROUTINE MANNE R WITHOUT PROVIDING OPPORTUNITY OF HEARING. THE RELEVANT PORTION OF PARA NO. 5 OF THE ORDER IS ACCORDINGLY RECTIFIED U/S. 254(2) OF THE ACT. THE SAID PARAGRAPH AFTER R ECTIFICATION WILL BE READ AND UNDERSTOOD AS UNDER : 5. IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT PROPER AND JUSTIFIED TO RESTORE THIS ISSUE BACK TO THE STAGE OF THE LD. COM MISSIONER FOR RE- EXAMINATION AFRESH THE CLAIM OF REGISTRATION AND IF THE ASSESSEE HAD FULFILLED THE OTHER REQUISITE CONSIDERATION FOR GRANT OF REGI STRATION AND IF THERE IS REASONABLE CAUSE FOR THE BELATED APPLICATION FOR R EGISTRATION, THEN KEEPING NATURAL JUSTICE IN MIND, THE DELAY CAN BE CONDONED IF DEEMED FIT AS PER LAW. 3. IN OTHER WORDS, THE OBSERVATIONS OF THE TRIBUNAL IN PARA NO. 5 OF THE ORDER MADE AS WE HAVE ALSO NOTED THAT THE REGISTRATION W AS REFUSED IN A ROUTINE MANNER WITHOUT PROVIDING AN OPPORTUNITY OF HEARING TO THE APPELLANT WHICH IS AGAINST THE PROVISIONS OF SECTION 12A AND 12AA OF THE I.T. ACT ARE REMOVED. 4. CONSEQUENTLY, THE MISCELLANEOUS APPLICATION IS A LLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2011 SD/- SD/- ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 21ST NOVEMBER, 2011 MA . NO 51/PN/2011 JALGAON JILHA MEDICINE DEALERS ASSN. A.Y.2003-04 PAGE OF 3 3 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 4. THE CIT(A)- CONCERNED 5. THE D.R. ITAT A BENCH, PUNE 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE