Advit Chaitanya Bhakti Mission, Mathura v. CIT, Mathura

ITA 488/AGR/2008 | misc
Pronouncement Date: 13-04-2010 | Result: Allowed

Appeal Details

RSA Number 48820314 RSA 2008
Bench Agra
Appeal Number ITA 488/AGR/2008
Duration Of Justice 1 year(s) 9 month(s) 5 day(s)
Appellant Advit Chaitanya Bhakti Mission, Mathura
Respondent CIT, Mathura
Appeal Type Income Tax Appeal
Pronouncement Date 13-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 13-04-2010
Date Of Final Hearing 13-04-2010
Next Hearing Date 13-04-2010
Assessment Year misc
Appeal Filed On 08-07-2008
Judgment Text
1 ITA 488-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 488/AG./2008 ADVATI CHAITANYA BHAKTI MISSION VS. THE COMMISION ER OF INCOME-TAX-1 ADVAIT VAN SURAJ GHAT VRINDAVAN. AGRA. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.R. SAHU JR. D/ R ORDER PER R.K. GUPTA J.M. THE MAIN EFFECTIVE GROUND IN APPEAL OF ASSESSEE IS AGAINST NON-PROVIDING THE EFFECTIVE OPPORTUNITY OF BEING HEARD BEFORE REJECTI NG THE RENEWAL APPLICATION UNDER SECTION 80G OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING OF THE APPEAL. HOWEVER THE APPEAL IS BEING DISPOSED OFF AFTER CON SIDERING THE ORDER OF LD. CIT AND THE ARGUMENT OF THE LD. D/R. THE LD. D/R HAS PLACED RE LIANCE ON THE ORDER OF LD. CIT. AFTER CONSIDERING THE ORDER OF LD. CIT IT IS SEEN THAT N ONE COULD APPEAR BEFORE LD. CIT ON BEHALF OF THE ASSESSEE AND IN ABSENCE OF ANY MATERIAL ON R ECORD THE LD. CIT REJECTED THE RENEWAL APPLICATION UNDER SECTION 12AA AND UNDER SECTION 80 G OF THE ACT FILED BY THE ASSESSEE. WE ARE OF THE VIEW THAT ONE MORE EFFECTIVE OPPORTUN ITY SHOULD BE ALLOWED TO ASSESSEE TO PLEAD ITS CASE BEFORE LD. CIT. IT IS ALSO A MATTER OF FACT THAT EARLIER REGISTRATION UNDER SECTION 12AA AND UNDER SECTION 80G WAS GRANTED. TH IS TIME ASSESSEE HAS FILED RENEWAL 2 APPLICATION. IF THE APPLICATION IS IN ORDER AND DO ES NOT REQUIRE ANY FURTHER INFORMATION THEN REGISTRATION SHOULD BE GRANTED BY THE LD. CIT. HOWEVER AS THE APPLICATION WAS DISMISSED EX PARTE THEREFORE TO MEET THE ENDS OF JUSTICE WE RESTORE THE MATTER TO THE FILE OF LD. CIT TO EXAMINE THE APPLICATION AFRESH AND AF TER AFFORDING OPPORTUNITY TO THE ASSESSEE PASS A SPEAKING ORDER. WE ORDER ACCORDINGL Y. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 13. 04.2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA DATED : 13/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R ITAT AGRA. GUARD FILE (ITA NO. 488/AG/2008) BY ORDER AR ITAT AGRA.