Shree Balaji Samajik Vikas Samiti, Meerut v. CIT, Meerut

ITA 109/DEL/2011
Pronouncement Date: 18-03-2011 | Result: Partly Allowed

Appeal Details

RSA Number 10920114 RSA 2011
Assessee PAN AAEAS7679C
Bench Delhi
Appeal Number ITA 109/DEL/2011
Duration Of Justice 2 month(s) 7 day(s)
Appellant Shree Balaji Samajik Vikas Samiti, Meerut
Respondent CIT, Meerut
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted G
Tribunal Order Date 18-03-2011
Date Of Final Hearing 16-03-2011
Next Hearing Date 16-03-2011
Appeal Filed On 10-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH G BENCH G BENCH G BENCH G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI K.G.BANSAL K.G.BANSAL K.G.BANSAL K.G.BANSAL AM AM AM AM ITA NO. ITA NO. ITA NO. ITA NO.109/DEL/2011 109/DEL/2011 109/DEL/2011 109/DEL/2011 SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SHRI BALAJI SAMAJIK VIKAS SAMITI SAMITI SAMITI SAMITI VILLAGE DUGAR VILLAGE DUGAR VILLAGE DUGAR VILLAGE DUGAR POST POST POST POST- -- -PUNTH PUNTH PUNTH PUNTH DISTRICT MEERUT. DISTRICT MEERUT. DISTRICT MEERUT. DISTRICT MEERUT. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. PAN NO.AAEAS7679C. VS. VS. VS. VS. COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER OF INCOME TAX OF INCOME TAX OF INCOME TAX OF INCOME TAX MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V.K.GOEL ADVOCATE. RESPONDENT BY : MS.SRUJANI MOHANTY DR. ORDER ORDER ORDER ORDER PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI J J J JM : M : M : M : THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 10.11.2010 PASSED BY COMMISSIONER OF INCOME TAX MEERUT U/S 12 A OF THE INCOME- TAX ACT 1961. 2. THE REVISED GROUNDS OF APPEAL RAISED BY THE ASSE SSEE ARE AS UNDER:- 1. THAT LD.CIT MEERUT HAS NOT PROVIDED PROPER AND REASONABLE OPPORTUNITY BEING HEARD WHICH IS AGAINS T THE PRINCIPLE OF NATURAL JUSTICE. 2. THAT LD.CIT HAS NOT DECIDED THE ASSESSEES APPLICATION U/S 12A ON MERITS HENCE REJECTION OF 12 A IS LIABLE TO BE SET ASIDE TO THE FILE OF CIT. 3. THAT THE ASSESSEE HAS RIGHT TO ADD/DELETE OR MOD IFY ANY GROUNDS OF APPEAL DURING THE APPEAL PROCEEDINGS . 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL ON RECORD. ITA-109/DEL/2011 2 4. IN THIS CASE THE ASSESSEE FILED APPLICATION FOR REGISTRATION U/S 12A ON 17.5.2010. THE LEARNED CIT ISSUED NOTICE OF HEARING ON 4.10.2010 FIXING THE DATE OF HEARING ON 13.10.2010. NOBODY FOR THE ASSESSEE APPEARED ON THAT DATE. CIT THEN ISSUED AN OTHER NOTICE DATED 22.10.2010 FIXING THE DATE OF HEARING ON 10.11.2010 . ON 10.11.2010 ONE SHRI T.L.MAHAJAN CA APPEARED BEFORE THE CIT AN D REQUESTED TO GRANT HIM ADJOURNMENT OF HEARING AND TO FIX THE CAS E AFTER 20.11.2010. AS ASSESSEE DID NOT RESPOND TO THE FIRST NOTICE CI T DID NOT GRANT ANY ADJOURNMENT AND REJECTED THE ASSESSEES PRAYER. TH E CIT THEN REJECTED THE ASSESSEES APPLICATION U/S 12A FOR WAN T OF PROSECUTION. 5. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE FACTS OF THE PRESENT CASE WE ARE OF THE CONSIDERED OPINION THAT CIT SHOULD HAVE GRANTED ONE MORE ADJOURNMENT TO THE ASSESSEE AS REQ UESTED INASMUCH AS HEARING WAS ONLY FIXED ONCE BEFORE 10.11.2010. WE THEREFORE SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER BACK TO HIS FILE FOR HIS FRESH ADJUDICATION AFTER PROVIDING OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO COOPERATE WITH THE COMMISSIONER BY APPEARING BEFORE HIM AND FILING NECESSARY DETAIL S AS REQUIRED. WE ORDER ACCORDINGLY. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH 2011. SD/- SD/- (K.G.BAN (K.G.BAN (K.G.BAN (K.G.BANSAL SAL SAL SAL) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 18.03.2011. VK. ITA-109/DEL/2011 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR