Income Tax Appellate Tribunal - Delhi
Ito (Exemptions), Dehradun vs Swami Omkarananad Sarswati Charitable ... on 30 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM
ITA No. 747/Del/2015 : Asstt. Year : 2011-12
Income Tax Officer (Exemption), Vs Swami Omkarananda Sarswati
Dehradun Charitable Trust, Swami
Omakarananda Marg, Muni-Ki-
Riti, P.O. Shivanandangaw, Tehri,
Garhwal
(APPELLANT) (RESPONDENT)
CO No. 289/Del/2015 : Asstt. Year : 2011-12
Swami Omkarananda Sarswati Vs Income Tax Officer (Exemption),
Charitable Trust, Swami Dehradun
Omakarananda Marg, Muni-Ki-Riti,
P.O. Shivanandangaw, Tehri,
Garhwal
(APPELLANT) (RESPONDENT)
PAN No. AABTS8947F
Assessee by : Sh. C. S. Agarwal, Sr. Adv. &
Sh. R. P. Mall, Adv.
Revenue by : Sh. Kaushlendra Tiwari, Sr. DR
Date of Hearing : 30.05.2018 Date of Pronouncement : 30.05.2018
ORDER
Per N. K. Saini, AM:
The appeal by the department and Cross Objection by the assessee are directed against the order dated 27.11.2014 of ld. CIT(A), Dehradun.
2. The ld. Sr. DR sought adjournment stating that more time was required for preparation of the case. The said application was rejected since the appeal is old one which was filed on 06.02.2015 and the defect has not been cured. The Registry has pointed out 2 ITA No. 747/Del/2015 CO No. 289/Del/2015 Swami Omkarananda Sarswati Charitable Trust that the grounds of appeal were not furnished. The said defect was not cured.
3. During the course of hearing, the ld. Sr. DR furnished a photocopy of the grounds of appeal signed by CIT(Exemption) and not by the concerned Assessing Officer. Even copy of the authorization given by the concerned CIT was not furnished.
4. The ld. Counsel for the assessee submitted that the appea l filed by the department was neither in proper form nor was supported by any authorization from the ld. CIT, who alone is competent to file an appeal u/s 253(2) of the Inco me Tax Act, 1961. Therefore, the appeal of the depart ment is not a valid appeal. It was further stated that a defect me mo was issued by the Registry to the department but the sa me had not been responded to or the purported defect was removed. It was further sub mitted that where an appeal filed has not been supported by the grounds of appeal or is not in a proper form, it is no appeal in the eyes of law, more so when at the time of filing the appeal, there was not eve n authorization fro m the ld. CIT.
5. We have considered the sub missions of both the parties and perused the material available on the record. In the present case, it is noticed that the appeal filed by the department is without the grounds of appeal and authorization fro m the CIT so this is not a valid appeal. In the present case, defect me mo was issued to the appellant i.e. the revenue depart ment but the sa me has not bee n responded to and defect has not been removed despite of 3 ITA No. 747/Del/2015 CO No. 289/Del/2015 Swami Omkarananda Sarswati Charitable Trust opportunity being given, therefore, the appeal of the depart ment is dismissed.
6. Since, the appeal of the department has been dismissed, the Cross Objection arising out of the said appeal which has been filed by the assessee beco mes infructuous.
7. In the result, the appeal of the department and Cross Objection of the assessee are dismissed.
(Order Pronounced in the Court on 30/05/2018) Sd/- Sd/-
(Suchitra Kamble) (N. K. Saini)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 30/05/2018
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5.DR: ITAT
ASSISTANT REGISTRAR