Sri SVS Seva Samithi Trust, Visakhapatnam v. The Commissioner of Income Tax-1, Visakhapatnam

ITA NO 507 AND 508 SVS SEVA SAMITHI TRUST VISAKHAP ATNAM PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NOS.507 & 508/VIZAG/2010 ASSESSMENT YEAR: N.A SVS SEVA SAMITHI TRUST VISAKHAPATNAM VS. C.I.T. VISAKHAPATNAM (APPELLANT) PAN NO: AAJTS 4409 E (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI D.S. SUNDER SINGH SR.DR ORDER PER BENCH: THESE TWO APPEALS OF THE ASSESSEE ARE DIRECTED AGA INST THE SEPARATE ORDERS PASSED BY LEARNED CIT-1 VISAKHAPATNAM REJECT ING THE TWO APPLICATIONS FILED BY THE ASSESSEE SEEKING REGISTRA TION UNDER SECTION 12A AND 80G OF THE ACT. 2. THE LEARNED CIT HAS PASSED THE ORDERS EX-PARTE SINCE NOTICE OF HEARING SENT TO THE ASSESSEE WERE RETURNED BY THE P OSTAL AUTHORITIES WITH THE ENDORSEMENT NOT CLAIMED AND HENCE NONE APPEAR ED BEFORE HIM. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE TRUST HAS SHIFTED ITS OFFICE TO A NEW ADDRESS AFTER FILING THE APPLICATIONS BEFORE THE LEARNED CIT AND IT ALSO FAILED TO INTIMA TE THE NEW ADDRESS TO HIM. HENCE THE NOTICE OF HEARING SENT BY THE LEARNED CIT COULD NOT BE RECEIVED BY THE ASSESSEE AND CONSEQUENTLY IT COULD NOT APPEA R BEFORE THE LEARNED CIT. ACCORDINGLY HE PLEADED THAT ONE MORE OPPORTUN ITY MAY BE GIVEN TO THE ASSESSEE IN THE INTEREST OF NATURAL JUSTICE. 4. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE ALSO IN THIS REGARD. WE NOTICE THAT THE LEARNED CIT HAS PASSED ORDERS EX-PARTE QUA THE ITA NO 507 AND 508 SVS SEVA SAMITHI TRUST VISAKHAP ATNAM PAGE 2 OF 2 ASSESSEE. IT WAS REPRESENTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT SINCE IT HAS SHIFTED ITS ADDRESS AND FU RTHER THE NEW ADDRESS WAS NOT INTIMATED TO THE LEARNED CIT. HENCE THE DETAIL S OF HEARING DID NOT COME TO THE NOTICE OF THE ASSESSEE AND CONSEQUENTLY NONE APPEARED FOR THE HEARING BEFORE LEARNED CIT. WE NOTICE THAT THE TRU ST HAS BEEN FORMED RECENTLY AND HENCE IN THE INTEREST OF NATURAL JUST ICE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSE E. ACCORDINGLY WE SET ASIDE THE IMPUGNED ORDERS OF THE LEARNED CIT AND RE STORE THE MATTERS TO HIS FILE WITH A DIRECTION TO DISPOSE OF THE APPLICATION S FILED BY THE ASSESSEE AFTER AFFORDING ONE MORE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE A RE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 2 ND FEBRUARY 2011. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM DATE:02-02-2011 COPY TO 1 S.V.S. SEVA SAMITHI TRUST PLOT NO.105 KAPUJAGGA RAJU PETA LAKSHMI NARASIMHA GARDENS DUVVADA POST VISAKHAPATNAM 2 THE CIT 1 VISAKHAPATNAM 3 THE DR ITAT VISAKHAPATNAM. 4 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM