MIRA BHAYANDER SMALL SCALE INDUSTRIES ASSOCATION, THANE v. CIT-I, THANE

ITA 4419/MUM/2009 | 2009-2010
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 441919914 RSA 2009
Assessee PAN AAATM4241M
Bench Mumbai
Appeal Number ITA 4419/MUM/2009
Duration Of Justice 9 month(s) 29 day(s)
Appellant MIRA BHAYANDER SMALL SCALE INDUSTRIES ASSOCATION, THANE
Respondent CIT-I, THANE
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 21-05-2010
Assessment Year 2009-2010
Appeal Filed On 22-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI. BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER I.T.A. NO. 4419 /MUM/2009. ASSESSMENT YEARS: 2009-10 M/S MIRA BHAYANDER SMALL SCALE COMMISSIONER OF INDUSTRIES ASSOCIATION VS. INCOME TAX-I A-3 MIR APARTMENT W.E. HIGHWAY TH ANE. BHAYANDER ROAD KASHIMIRA (DIST.) THANE 40115. PAN : AAATM4241M. APPELLANT RESPONDENT APPELLANT BY : SHRI HARISH MOTIWALLA. RESPONDENT BY : SHRI S.S. RANA. O R D E R PER J. SUDHAKAR REDDY A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX-1 T HANE DATED 24-04- 2009 REJECTING THE CLAIM OF THE ASSESSEE FOR GRAN T OF EXEMPTION CERTIFICATE U/S 80G OF THE ACT. 2. WE HAVE HEARD RIVAL CONTENTIONS. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE WE FIND THAT THE COMMISSIONER OF INCOME TAX-1 THANE HAS ISSUED A LETTER DATED 15 -04-2009 ASKING THE ASSESSEE TO SHOW CAUSE AS TO WHY HIS APPLICATION F OR EXEMPTION CERTIFICATE SHOULD NOT BE REJECTED AND AS THE REPLY WAS NOT RECEIVED WITHIN A WEEK THE APPLICATION WAS REJECTED. THE ASSESSEE SUBMITS THAT HE HAD REPLIED TO THE SHOW CAUSE NOTICE ON 27-04-2009 AND THE C.I.T. WITHOUT 2 WAITING FOR THE REPLY HAD REJECTED THE APPLICATION . HE SUBMITTED THAT THE PRINCIPLES OF NATURAL JUSTICE WERE NOT FOLLOWED BY THE LEARNED C.I.T.-I THANE. 3. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIR CUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT THE C.I.T. SHOULD HAVE GRANTED SOME MORE TIME TO THE ASSESSEE. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE ISSUE TO THE FILE OF THE C.I.T.-I TH ANE ON THE GROUND OF NATURAL JUSTICE AND DIRECT THE OFFICER TO CONSIDER THE LETTER FILED BY THE ASSESSEE WHICH IS DATED 27-04-2009 AND AFTER GIVIN G ADEQUATE OPPORTUNITY TO THE ASSESSEE THE APPLICATION FOR GR ANT OF EXEMPTION CERTIFICATE U/S 80G MAY BE DISPOSED OF IN ACCORDAN CE WITH LAW. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY 2010. SD/- SD/- (D. MANMOHAN) (J. SUDHAKAR REDDY) VICE PRESIDENT. ACCOUNTANT MEMBER. MUMBAI DATED : 21 ST MAY 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR B-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR ITAT MUMBAI BENCHES MUMBAI.