Income Tax Appellate Tribunal - Indore
M/S. Sica Education Trust (Regd.), ... vs The Acit 3(1), Indore on 2 January, 2019
SICA Educational Trust
ITA No.123 & 124/Ind/2017
आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL,
INDORE BENCH, INDORE
BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER
AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER
ITA No.123 & 124/Ind/2017
Assessment Years 2002-03 & 2003-04
SICA Educational Trust, ACIT (3)1,
Scheme No.54, Vs. Indore
Vijay Nagar, Indore
(Appellant) (Respondent )
PAN No.AADTS2522G
Revenue by Shri Rajeeb Jain, Sr.DR
Assessee by S/Shri T.N. Unni & Pavithran
Nambiar, ARs
Date of Hearing 26.12.2018
Date of Pronouncement 02.01.2019
ORDER
PER MANISH BORAD, AM.
The above captioned two appeals are filed at the instance of assessee pertaining to Assessment Year 2002-03 and 2003-04 and are directed against the orders of Ld. Commissioner of Income Tax (Appeals)-II (in short 'Ld.CIT(A)'], Indore dated 21.11.2016 which is arising out of the order u/s 143(3) of the Income Tax Act 1961(In short the 'Act') dated 15.02.2015 and 27.03.2006 respectively framed by ACIT (3)1, Indore.
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2. The assessee has raised following grounds of appeal;
Assessment Year 2002-03 "1. On the facts and circumstances of the case, the Ld. CIT(A) erred in holding that the utilization of income to the extent of 899.28 sq.m belong to the Association (SICA) which in monetary terms work Rs.38,86,476/- is not proper and in confirming the disallowing the same.
2. On the facts and circumstances of the case, the Ld. CIT(A) erred in confirming the disallowance of depreciation amount to Rs.1,94,324/- a consequence to the disallowance of the above claim.
3. The appellant prays to give permission to add, to elaborate, or revised the above grounds of appeal as and when occasion arises. Assessment Year 2003-04 "1. On the facts and circumstances of the case, the Ld. CIT(A) erred in confirming the disallowance of Rs.5,80,020/- as annual value of Rs.4,06,000/- as net income of the six class room.
2. On the facts and circumstances of the case, the Ld. CIT(A) erred in confirming the disallowance of Rs.2,74,043/- being the class room furniture and facilities which has been paid by the Trust to the Association (SICA). claim.
3. The appellant prays to give permission to add, to elaborate, or revised the above grounds of appeal as and when occasion arises.
3. As the issues raised in these appeals are common these were heard together and being disposed off by this common order for the sake of convenience and brevity.
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4. At the outset Ld. Counsel for the assessee submitted that Ld. CIT(A) has not referred to the submissions given by the assessee during the course of appellate proceedings on various grounds raised before him and it seems that the contentions of the assessee have not been considered while deciding the issues raised in various grounds. He therefore requested for providing one more opportunity go before the Ld.CIT(A) to get various issues adjudicated after considering the submissions of the assessee.
5. Per contra Learned Departmental Representative though submitted that the Ld.CIT(A) has given finding of fact dealing with the merits of the issue however he raised no objection if all the issues raised in both the appeals are set aside to the file of Ld.CIT(A) for afresh adjudication.
6. We have heard rival contentions and perused the records placed before us. We find that the assessee is an educational trust running schools and is registered as charitable organization u/s 12A of the I.T. Act. Assessment u/s 143(3) of the Act were framed on 15.2.2005 and 27.3.2006 after making various additions to the 3 SICA Educational Trust ITA No.123 & 124/Ind/2017 income declared by the assessee. In the appeal filed before Ld.CIT(A) assessee failed to succeed in Assessment Year 2002-2003 and partly succeeded in the appeal for Assessment Year 2003-04. Now the assessee is in appeal before the Tribunal for both the years.
7. Ld. Counsel for the assessee has commonly submitted for both the years that the submissions with regard to the grounds raised seems not have been considered by Ld.CIT(A) while adjudicating the issue and one more opportunity was sought to go before the Ld.CIT(A) for afresh adjudication. The request of Ld. Counsel for the assessee goes unopposed by Ld. Departmental Representative.
8. From perusal of the appellate order of the first appellate authority we find that the Ld.CIT(A) after mentioning the brief facts in para-1 has reproduced relevant portion of assessment order in para-2 and then directly decision has been given for each of the ground in para 3, 4 & 5. Nowhere the contentions and submissions of the assessee have been mentioned nor have been discussed. 4 SICA Educational Trust ITA No.123 & 124/Ind/2017
9. We therefore in the given facts and circumstances of the case are of the considered view that all the issues raised in both the appeals needs to be set aside to the file of Ld.CIT(A) for afresh adjudication. Needless to mention that proper opportunity of being heard should be given to the assessee for providing necessary submissions and details in support of the grounds raised and the same will have to be considered by Ld.CIT(A) while adjudicating the issues so as to pass a speaking order giving reference to the submissions the assessee.
10. In the result both the appeals of the assessee pertaining to Assessment Years 2002-03 & 2003-04 are allowed for statistical purposes.
The order pronounced in the open Court on 02.01.2019.
Sd/- Sd/-
( KUL BHARAT) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
दनांक /Dated : 2nd January, 2019
/Dev
Copy to: The Appellant/Respondent/CIT concerned/CIT(A)
concerned/ DR, ITAT, Indore/Guard file.
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SICA Educational Trust
ITA No.123 & 124/Ind/2017
By Order,
Asstt.Registrar, I.T.A.T., Indore
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