Pranjali Charitable Society, New Delhi v. DIT(E), Delhi

ITA 2570/DEL/2010 | misc
Pronouncement Date: 24-01-2011 | Result: Allowed

Appeal Details

RSA Number 257020114 RSA 2010
Bench Delhi
Appeal Number ITA 2570/DEL/2010
Duration Of Justice 7 month(s) 24 day(s)
Appellant Pranjali Charitable Society, New Delhi
Respondent DIT(E), Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 24-01-2011
Date Of Final Hearing 24-01-2011
Next Hearing Date 24-01-2011
Assessment Year misc
Appeal Filed On 31-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F DELHI) BEFORE SHRI G.E. VEERABHADRAPPA HONBLE VICE PRESIDENT AND SHRI A.D. JAIN JUDICIAL MEMBER ITA NO. 2570(DEL)2010 ASSESSMENT YEAR: PRANJALI CHARITABLE SOCIETY DIRECTOR OF INCOME TAX(EXEMPTIONS) 39 E-1 SEC.7 OPPOSITEM2K V. INCOME TAX OFF ICE DISST.CENTRAL THEATERS ROHINI DELHI. LAXMI N AGAR DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SAURAV ROHATAGI CA RESPONDENT BY: SHRI RAVI RAMACHANDRAN SR. DR ORDER PER A.D. JAIN J.M. THIS IS ASSESSEES APPEAL AGAINST THE ORDER DATED 2 4.6.2008 PASSED BY THE LEARNED DIRECTOR OF INCOME TAX(EXEMPTIONS) DEL HI. THE SOLE GRIEVANCE IS THAT THE ORDER UNDER APPEAL HAS BEEN PASSED WITH OUT SERVICE OF NOTICE ON THE ASSESSEE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTEND ED THAT THOUGH IN THE IMPUGNED ORDER IT HAS BEEN MENTIONED THAT LETTER D ATED 15.5.2008 WAS ISSUED TO THE ASSESSEE NO SUCH LETTER/NOTICE WAS EVER SERVED ON THE ASSESSEE. THE ASSESSEE HAS FILED AN AFFIDAVIT TO SUPPORT THIS CONTENTION. ITA 2570(DEL)2010 2 3. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT IN PA RA 2 THEREOF THE LD. CIT HAS OBSERVED AS FOLLOWS:- 2. A LETTER DATED 02.05.2008 WAS RECEIVED BACK UNSERVED WITH POSTAL REMARKS DOOR LOCKED. ANOTHER LETTER DATED 15.5.2008 FOR COMPLIANCE ON 28.5.2008 WAS ISSUED TO THE APPLICANT . ON 28.5.2008 NEITHER ANYBODY ATTENDED NOR ANY DETAILS WERE FILED . NO COMPLIANCE HAS BEEN MADE TILL TODAY. 4. IT IS THUS SEEN THAT IN THE IMPUGNED ORDER THOU GH THERE IS MENTION OF ISSUANCE OF LETTER DATED 15.5.2008 TO THE ASSESSEE THERE IS NO REFERENCE SO FAR AS REGARDS ITS SERVICE ON THE ASSESSEE. THE LEARN ED DR HAS ALSO NOT BEEN ABLE TO SHOW ANYTHING TO PROVE SERVICE ON THE ASSES SEE. FURTHER THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THAT NO LET TER/NOTICE DATED 15.5.2008 WAS RECEIVED. 5. IT WAS THE ASSESSEE WHO HAD FILED AN APPLICATION IN FORM NO. 10G SEEKING EXEMPTION U/S 80G OF THE I.T. ACT. IT THE REFORE DOES NOT STAND TO GAIN ANYTHING BY NOT APPEARING BEFORE THE LD. DIT(E XEMPTIONS). REJECTION OF THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPT ION U/S 80G OF THE ACT EX- PARTE QUA THE ASSESSEE IN THE ABSENCE OF SERVICE O F NOTICE IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. ITA 2570(DEL)2010 3 6. ACCORDINGLY THE MATTER IS REMITTED TO THE FILE OF THE LD. DIT(EXEMPTIONS) TO BE DECIDED ON MERIT IN ACCORDA NCE WITH LAW ON AFFORDING DUE OPPORTUNITY OF HEARING TO THE ASSESSE E. 7. IN THE RESULT FOR STATISTICAL PURPOSES THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.01.2011. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 24.01.2011. *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR