R.B. Gautam Sewa Sansthan, Ghaziabad v. JCIT, Ghaziabad

ITA 1904/DEL/2016 | 2010-2011
Pronouncement Date: 28-09-2016 | Result: Partly Allowed

Appeal Details

RSA Number 190420114 RSA 2016
Assessee PAN AAATR5342L
Bench Delhi
Appeal Number ITA 1904/DEL/2016
Duration Of Justice 5 month(s) 20 day(s)
Appellant R.B. Gautam Sewa Sansthan, Ghaziabad
Respondent JCIT, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2016
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC 1
Tribunal Order Date 28-09-2016
Date Of Final Hearing 26-09-2016
Next Hearing Date 26-09-2016
Assessment Year 2010-2011
Appeal Filed On 08-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER ITA NO.1904/DEL/2016 ASSESSMENT YEAR : 2010-11 R.B. GAUTAM SEWA SANSTHAN C/O M/S N. BHUSHAN & CO. CAS C-12/114 FIRST FLOOR DB PLAZA RDC RAJ NAGAR GHAZIABAD. PAN: AAATR5342L VS. JCIT RANGE-2 GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAUBHAGYA AGARWAL & SHRI SAURABH GUPTA ADVOCATES DEPARTMENT BY : SHRI RAJESH KUMAR SR. DR DATE OF HEARING : 28.09.2016 DATE OF PRONOUNCEMENT : 28.09.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 14.1.2016 IN RELATION TO THE ASSES SMENT YEAR 2010-11. 2. FIRST THREE GROUND WERE NOT PRESSED BY THE LD . AR WHICH HEREBY STAND DISMISSED AS NOT PRESSED. ITA NO.1904/DEL/2016 2 3. THE ONLY OTHER ISSUE CHALLENGED IS ABOUT NOT CON SIDERING THE ASSESSEES CLAIM FOR EXEMPTION U/S 10(23C)(IIIAD) O F THE ACT. 4. SUCCINCTLY THE FACTS OF THE CASE ARE THAT THE A SSESSEE FILED RETURN DECLARING NIL INCOME. THE AO EXAMINED THE ASSESSE ES CLAIM IN TERMS OF SECTION 11 AND MADE DISALLOWANCE OF DEPRECIATION AM OUNTING TO RS.19 38 802/-. THE ASSESSEE ARGUED BEFORE THE LD. CIT(A) THAT ITS INCOME WAS EXEMPT U/S 10(23C)(IIIAD) AND HENCE THERE WAS NO POINT IN APPLYING THE PROVISIONS OF SECTION 11. THE LD. CIT(A) REJEC TED THE ASSESSEES CONTENTION VIDE PARA 5.3 OF HIS ORDER BY HOLDING TH AT THIS ASPECT WAS RAISED FOR THE FIRST TIME BEFORE HIM. THE ASSESSEE IS AGGR IEVED AGAINST THE DECISION OF THE LD. CIT(A) ON THIS POINT. 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ONLY ISSUE IS AS TO WHETHER THE ASSESSEE WAS ELIGIBLE FOR EXEMPTION U/S 10(23C)(IIIAD) OF TH E ACT. WHEREAS THE LD. CIT(A) DID NOT GRANT SUCH EXEMPTION BY FINDING THAT THIS CLAIM WAS MADE FOR THE FIRST TIME DURING THE APPELLATE PROCEEDINGS THE RETURN OF INCOME CLEARLY MENTIONS THE ASSESSEES CLAIM U/S 10(23C)(I IIAD). A COPY OF SUCH ITA NO.1904/DEL/2016 3 RETURN IS AVAILABLE ON RECORD FROM WHICH IT IS DISC ERNIBLE THAT THE ASSESSEE DID MAKE A CLAIM FOR EXEMPTION U/S 10(23C)(IIIAD). UNDER SUCH CIRCUMSTANCES IT CANNOT BE SAID THAT THE ASSESSEE RAISED THE CLAIM FOR EXEMPTION FOR THE FIRST TIME DURING THE APPELLATE P ROCEEDINGS. SINCE SUCH CLAIM NEEDS TO BE EXAMINED ON MERITS I AM OF THE C ONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IM PUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AND DIRECT HIM TO EXAMINE THE ASSESSEES CLAIM FOR EXEM PTION U/S 10(23C)(IIIAD) AND CONSEQUENTLY FRAME THE ASSESSMEN T. 6. IN THE RESULT THE APPEAL IS PARTLY ALLOWE D FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.09.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED 28 TH SEPTEMBER 2016. DK ITA NO.1904/DEL/2016 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT AR ITAT NEW DELHI.