Institute Management Committee of Govt. ITI, Malegaon v. CIT-I, Nashik

ITA 1464/PUN/2013 | misc
Pronouncement Date: 27-11-2014 | Result: Allowed

Appeal Details

RSA Number 146424514 RSA 2013
Assessee PAN AAAAI3142A
Bench Pune
Appeal Number ITA 1464/PUN/2013
Duration Of Justice 1 year(s) 4 month(s) 16 day(s)
Appellant Institute Management Committee of Govt. ITI, Malegaon
Respondent CIT-I, Nashik
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 27-11-2014
Assessment Year misc
Appeal Filed On 11-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER ITA NOS.1463 & 1464/PN/2013 INSTITUTE MANAGEMENT COMMITTEE OF GOVT. ITI MOCHI CORNER MALEGAON CAMP MALEGAON DIST.- NASHIK. PAN : AAAAI3142A . APPELLANT VS. COMMISSIONER OF INCOME TAX-I NASHIK. . RESPOND ENT ASSESSEE BY : MR. NIKHIL PATHAK DEPARTMENT BY : MR. A. K. MODI DATE OF HEARING : 10-11-2014 DATE OF PRONOUNCEMENT : 27-11-2014 ORDER PER G. S. PANNU AM THE CAPTIONED TWO APPEALS HAVE BEEN PREFERRED BY TH E ASSESSEE AGAINST TWO SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX-I NASHIK (IN SHORT THE COMMISSIONER) DATED 29.11.2012 REJE CTING THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) AND FOR RECOGNITION U/S 80G OF THE ACT. 2. AT THE TIME OF HEARING THE LEARNED REPRESENTATI VE FOR THE ASSESSEE SUBMITTED THAT THE CAPTIONED APPEALS FILED BY THE A SSESSEE ARE BELATED BUT THE DELAY DESERVES TO BE CONDONED. IT IS POINTED OUT T HAT THERE IS A DELAY OF 158 DAYS (APPROX) IN FILING OF THE APPEAL WHICH WAS CA USED ON ACCOUNT OF UNINTENDED AND BONAFIDE REASONS. IT IS EXPLAINED T HAT THE CONCERNED EMPLOYEE OF THE ASSESSEE COULD NOT TAKE TIMELY STEP S TO FILE THE APPEAL ON ACCOUNT OF HIS ILLNESS AND IN SUPPORT AN AFFIDAVIT OF THE SAID EMPLOYEE HAS ALSO BEEN FURNISHED. ITA NOS.1463 & 1464/PN/2013 3. HAVING CONSIDERED THE RIVAL STANDS WE DO NOT FI ND ANY REASON TO DOUBT THE BONAFIDES OF THE CAUSE FOR THE DELAY SOUGHT TO BE EXPLAINED BY THE APPELLANT. THEREFORE THE DELAY IN FILING OF THE A PPEALS IS CONDONED AS WAS ANNOUNCED IN THE COURSE OF HEARING. 4. IN SO FAR AS THE MERITS OF THE ISSUE IS CONCERNE D THE LEARNED REPRESENTATIVE SUBMITTED THAT FOR THE PRESENT ASSES SEE WOULD BE SATISFIED IF THE MATTER IS RESTORED BACK TO THE FILE OF THE COMM ISSIONER FOR ADJUDICATION AFRESH SINCE THE IMPUGNED ORDERS HAVE BEEN PASSED W ITHOUT APPRECIATING THE PLEA OF THE ASSESSEE ON THEIR MERITS. THE LEARNED REPRESENTATIVE CONTENDED BY REFERRING TO THE PAPER BOOK THAT THE ENTIRE MAT ERIAL WAS AVAILABLE ON RECORD AND IT HAS BEEN WRONGLY CONCLUDED BY THE COMMISSION ER THAT ASSESSEE WAS NOT INTERESTED IN GETTING THE REGISTRATION U/S 12AA OF THE ACT. THE LEARNED REPRESENTATIVE FURTHER EXPLAINED THAT THE COMMISSIO NER HAS ALSO BEEN INFLUENCED BY AN EARLIER APPLICATION MADE BY THE AS SESSEE FOR REGISTRATION U/S 12AA OF THE ACT ON 29.03.2011 WHICH STOOD REJECTED. THE LEARNED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAD MOVE D A FRESH APPLICATION WHICH WAS REQUIRED TO BE EXAMINED ON ITS MERITS. 5. THE LEARNED CIT-DR APPEARING FOR THE REVENUE HAS NOT CONTROVERTED THE FACTUAL MATRIX BROUGHT OUT BY THE LEARNED REPRE SENTATIVE FOR THE ASSESSEE AND HAS ALSO NOT SERIOUSLY OPPOSED THE PLEA OF THE ASSESSEE FOR REMANDING THE MATTER BACK TO THE COMMISSIONER FOR AN ADJUDICA TION AFRESH ON THE APPLICATIONS SEEKING REGISTRATION U/S 12AA AND RECO GNITION U/S 80G OF THE ACT. 6. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS. IN OUR CONSIDERED OPINION THE COMMISSIONER HAS MISDIRECTED HIMSELF I N REJECTING THE APPLICATION OF THE ASSESSEE WITHOUT OPINING ON THE MERITS OF TH E ISSUE BEFORE HIM. WE DEEM IT FIT AND PROPER TO SET-ASIDE THE IMPUGNED OR DER AND RESTORE THE MATTER ITA NOS.1463 & 1464/PN/2013 BACK TO HIS FILE FOR AN ADJUDICATION AFRESH ON MERI TS AFTER ALLOWING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE COMMI SSIONER SHALL PASS FRESH ORDERS IN ACCORDANCE WITH LAW AFTER CONSIDERING THE SUBMISSIONS AND MATERIAL THAT THE ASSESSEE MAY PUT-FORTH IN SUPPORT OF HIS C LAIM FOR REGISTRATION U/S 12AA AS WELL AS RECOGNITION U/S 80G OF THE ACT. 7. RESULTANTLY BOTH THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 27 TH NOVEMBER 2014. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I NASHIK; 4) THE DR B BENCH I.T.A.T. PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T. PUNE