Rotary International's India National PolioPlus Society, New Delhi v. DDIT, New Delhi

ITA 1915/DEL/2011 | 2005-2006
Pronouncement Date: 21-11-2011 | Result: Allowed

Appeal Details

RSA Number 191520114 RSA 2011
Bench Delhi
Appeal Number ITA 1915/DEL/2011
Duration Of Justice 7 month(s) 1 day(s)
Appellant Rotary International's India National PolioPlus Society, New Delhi
Respondent DDIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 21-11-2011
Date Of Final Hearing 21-11-2011
Next Hearing Date 21-11-2011
Assessment Year 2005-2006
Appeal Filed On 19-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI B.K. HALDAR ACCOUNTANT MEMBER I.T.A. NO.1915/DEL/2011 ASSESSMENT YEAR : 2005-06 ROTARY INTERNATIONALS INDIA DDIT NATIONAL POLIO PLUS SOCIETY INV. CIRCLE-II A-2/18 SAFDARJUNG ENCLAVE NEW DELHI. NEW DELHI. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAGFR AAGFR AAGFR AAGFR- -- -4655 4655 4655 4655- -- -Q QQ Q APPELLANT BY : SHRI AJAY VOHRA & SHRI ROHIT JAIN. ADVOCATES. RESPONDENT BY : SHRI SUDESH GARG DR. ORDER PER B.K. HALDAR AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT(A)-XXI NEW DELHI DATED 31.3.2011 FOR ASSESSMENT YE AR 2005-06. 2. THOUGH THE APPELLANT HAS TAKEN A NUMBER OF GROUND S THE MAIN GRIEVANCE APPEARS TO BE NON ADMISSION OF ADDITIONAL E VIDENCE FURNISHED BY THE ASSESSEE BEFORE THE LD CIT(A). BEFORE U S IT WAS CONTENDED BY THE LD AR FOR THE ASSESSEE THAT WITH REFE RENCE TO PURCHASES MADE FROM M/S SAURAV ENTERPRISES AND M/S SHREE KRISHNA TRADING CO. THE ASSESSEE FURNISHED CERTAIN EVIDENCE BE FORE THE LD CIT(A) WHICH THE LD CIT(A) DID NOT ADMIT. EXEMPTION U/S 11 WAS NOT ALLOWED TO THE ASSESSEE BY THE ASSESSING OFFICER ONLY ON A CCOUNT OF ITA NO.1915/DEL/11 2 SUCH PURCHASES FROM THE ABOVE TWO PARTIES. IT WAS CONTEN DED THAT THE ADDITIONAL EVIDENCE MAY PLEASE BE DIRECTED TO BE ADM ITTED AND THE ISSUES INVOLVED BE RE-ADJUDICATED BY THE AUTHORITIES BE LOW. 3. THE LD DR THOUGH RELIED ON CERTAIN OBSERVATION OF THE LD CIT(A) FOR THE PROPOSITION THAT THE ADDITIONAL EVIDENCE SHOU LD NOT BE ADMITTED COULD NOT MAKE OUT A STRONG CASE FOR SUCH PR OPOSITION. 4. IT IS A TRITE LAW THAT AS FAR AS POSSIBLE DISPUTES BETW EEN THE PARTIES SHOULD BE DECIDED ON MERIT AND NOT ON MERE TE CHNICALITIES. KEEPING THIS IN MIND WE ARE OF THE CONSIDERED OPINIO N THAT THE ADDITIONAL EVIDENCE SOUGHT TO BE BROUGHT BY THE APPE LLANT BEFORE THE LD CIT(A) SHOULD BE CONSIDERED FOR DECIDING THE ISSUES I NVOLVED. WE THEREFORE SET ASIDE THE ORDERS OF THE AUTHORITIES BELO W ON THE ISSUES INVOLVED AND REMIT THE MATTER BACK TO THE FILE OF T HE ASSESSING OFFICER WITH THE DIRECTION THAT THE ADDITIONAL EVIDENCE SOUG HT TO BE BROUGHT BEFORE THE LD CIT(A) BY THE ASSESSEE SHOULD BE CONSIDERED FOR DECIDING THE ISSUE AFRESH. WE DIRECT THE ASSESSING OFFICER TO PASS A FRESH ORDER AS PER LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNIT Y OF BEING HEARD AND AFTER COMPLYING WITH OUR DIRECTION HEREIN ABOVE. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 21 ST NOVEMBER 2011. SD/- SD/- (R.P. TOLANI) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 21.11.2011. HMS ITA NO.1915/DEL/11 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. BY ORDER (ITAT NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH ITA NO.1915/DEL/11 4