Bansgaria Prativa Club, Kolkata v. DIT, Exemption, Kolkata, Kolkata

ITA 977/KOL/2010 | 2010-2011
Pronouncement Date: 07-07-2010

Appeal Details

RSA Number 97723514 RSA 2010
Assessee PAN AAATB6221E
Bench Kolkata
Appeal Number ITA 977/KOL/2010
Duration Of Justice 1 month(s) 25 day(s)
Appellant Bansgaria Prativa Club, Kolkata
Respondent DIT, Exemption, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 07-07-2010
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 07-07-2010
Assessment Year 2010-2011
Appeal Filed On 12-05-2010
Judgment Text
1 A IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-A KOLKATA / ORDER . .. . . .. . SHRI C.D.RAO ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE DIT(E) KOLKATA DATED 05.03.2010 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED ONLY ON E ISSUE WHICH RELATES TO THE DENIAL OF RENEWAL OF EXEMPTION U/S 80G(5)(VI) OF THE INCO ME TAX ACT 1961. AT THE TIME OF HEARING BEFORE US THE LEARNED COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE DIT(E) ERRED ON THE FACTS IN LAW IN REJECTING THE APPLICATION OF THE ASSESSEE FOR A CERTIFICATE U/S 80G(5)(VI) OF THE INCOME TAX ACT ON THE BASIS OF T HE RECOMMENDATION OF THE FIELD OFFICER WITHOUT APPLYING HER OWN MIND TO THE FACTS OF THE CASE. THE ASSESSEE HAS TAKEN LOANS AND INCURRED EXCESS EXPENSES WHICH ARE NOT LA ID DOWN IN THE INCOME TAX ACT FOR SUCH DENIAL. THE DIT(E) ERRED IN LAW IN REJECTIN G THE CLAIM OF THE ASSESSEE ON THE ALLEGED GROUND THAT THERE WAS NON COMPLIANCE TO THE HEARING NOTICE ON THE APPLICATION WHEN IN FACT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ATTENDED THE HEARING DATES BUT ( ) BEFORE ! '#$ ! '#$ ! '#$ ! '#$ SMT. DIVA SINGH JUDICIAL MEMBER. %# %# %# %# /AND . .. . . .. . SRI C.D.RAO ACCOUNTANT MEMBER . #& #& #& #& / ITA NO. 977/KOL/10 ''( )*/ ASSESSMENT YEAR : 2010-2011 BANSGARIA PRATIVA CLUB PAN:AAATB 6221 E (APPELLANT) DIT (EXEMPTION) KOLKATA (RESPONDENT) ( - / APPELLANT ) - ' - - VERSUS -. (/0 -/ RESPONDENT ) - 1 2 / FOR THE APPELLANT: / SHRI G.R. SAHA /0 - 1 2 / FOR THE RESPONDENT: / SHRI P.C.NAYAK SR. D.R. 2 THE MATTER WAS NOT CALLED FOR HEARING DUE TO THE A BSENCE OF THE AUTHORITY OR FOR THE REASONS NOT KNOWN TO THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE REQUESTED THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE DIT(E) AS THE ASSESSEE COULD NOT REPRESENT THE CASE BEFOR E HIM. 3. ON THE OTHER HAND THE LEARNED D.R. APPEARING ON BEHALF OF THE REVENUE THOUGH RELIED ON THE ORDER OF THE DIT(E) COULD NOT OBJECT TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFUL PERUSAL OF THE MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THE LEARNED DIT(E) HAS GIVEN ONLY ONE OPPORTUNITY I.E. ON 19.2.2010 AND DISPOSED OF THE REQUEST OF THE ASS ESSEE WHICH IN OUR CONSIDERED OPINION IS NOT IN ACCORDANCE WITH LAW AND AGAINST THE PRIN CIPLES OF NATURAL JUSTICE. THEREFORE WE SET ASIDE THE ORDER OF THE DIT(E) AND REMIT BACK T HE ISSUE TO THE FILE OF THE DIT(E) TO DISPOSE OF THE SAME AS PER LAW AFTER GIVING REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. $ 3 4 3' 5 $6 THIS ORDER IS PRONOUNCED IN OPEN COURT ON 07.07.10 SD/- SD/- [ ! '#$ ! '#$ ! '#$ ! '#$ ] [ DIVA SINGH] JUDICIAL MEMBER. [ . .. . . .. . ] [C.D.RAO] ACCOUNTANT MEMBER . ( (( ( ) )) ) DATE: 07.07.2010 *B.C.DE 78 ''9: ';/ SR. PRIVATE SECRETARY. 3 1 /''< =<)>- COPY OF THE ORDER FORWARDED TO : 1. - / THE APPELLANT : BANSGARIA PRATIVA CLUB C/3 GOVT. HOUSING ESTATE ENTALLY KOLKATA. 2 /0 - / THE RESPONDENT: DIT(E) KOLKATA. 3. ''/ THE CIT 4. '' ()/ THE CIT(A) 5. D'5 /'' / DR KOLKATA BENCHES KOLKATA 6. GUARD FILE . 0< /'/ TRUE COPY '3/ BY ORDER F #: /DEPUTY REGISTRAR . 4