Income Tax Appellate Tribunal - Pune
Jalna Mathadi Board,, Jalna vs Assistant Commissioner Of ... on 23 November, 2016
आयकर अपील य अ धकरण, पुणे यायपीठ "बी" पुणे म
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
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BEFORE SHRI R.K. PANDA, AM
AND SHRI VIKAS AWASTHY, JM
आयकर अपील सं. / ITA No.84/PN/2015
#नधा&रण वष& / Assessment Year : 2009-10
Jalna Mathadi Board, .......... अपीलाथ /
Ist Floor, Devganga Chambers,
Appellant
Sarojini Devi Road,
Jalna - 431203
PAN : AAATJ7889C
बनाम v/s
ACIT (CPC), Bangalore
.......... यथ /
Respondent
अपीलाथ क ओर से / Appellant by : Shri M.K. Kulkarni
यथ क ओर से / Respondent by : Shri P.L. Kureel
सुनवाई क तार ख / घोषणा क तार ख /
Date of Hearing :21.11.2016 Date of Pronouncement: 23 .11.2016
आदे श / ORDER
PER R.K.PANDA, AM :
This appeal filed by the assessee is directed against the order dated 13-11-2014 of the CIT(A), Aurangabad relating to Assessment Year 2009-10.
2. The grounds raised by the assessee are as under :
"Without Prejudice to each other
1. On the facts and circumstances of the case and in law, the CIT(A) was not justified in passing the exparte appeal order for failure to attend the hearing on the appointed date. That considering the registration u/s.12AA of the Act the income of the Board was not taxable at all. The appellant 2 ITA No.84/PN/2015 assessee is suffering for the mistake committed by its consultant. The pleading by the consultant was totally wrong as he had pleaded that the income was exempt u/s.80P(2)(a)of the Act. The order of the Ld.CIT(A) be set aside for reframing the same fresh considering the effect of the Registration u/s.12AA of the Act.
2. On the facts and circumstances of the case and in law the justice demands that the order of the Ld.CIT(A) be set aside to do complete justice to the assessee.
3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal."
3. Facts of the case, in brief, are that the assessee is a Cooperative Society incorporated since 1988 and is working for unorganized labourers. It filed its return of income on 25-09-2009 declaring total income of Rs. 5,67,968/-. In the return of income the assessee had not claimed deduction u/s.80P(2)(a)(i). The return was processed u/s.143(1) on 02-11-2012 accepting the income returned. Subsequently, the assessee filed an application u/s.154 of the I.T. Act requesting the ACIT, CPC, Bangalore to allow the claim of deduction u/s.80P(2)(a)(i) of the Act. However, the ACIT, CPC, Bangalore rejected the application of the assessee.
4. The assessee filed an appeal before the CIT(A). However, since despite of service of notice nobody attended nor any written submissions was filed, the Ld.CIT(A) decided the appeal exparte and dismissed the appeal filed by the assessee.
5. Aggrieved with such order of the CIT(A) the assessee is in appeal before us.
6. The Ld. Counsel for the assessee submitted that no proper opportunity was given by the CIT(A) since notice was issued only once and exparte order has been passed by the CIT(A). He 3 ITA No.84/PN/2015 accordingly submitted that in the interest of justice an opportunity may be granted to the assessee to substantiate its case.
7. The Ld. Departmental Representative on the other hand while opposing the arguments advanced by the Ld. Counsel for the assessee submitted that he has no objection if the matter is restored to the file of the CIT(A).
8. After hearing both the sides, we find the Ld.CIT(A) passed an exparte order dismissing the appeal filed by the assessee without granting adequate opportunity. Nodoubt notice has been sent but it is not clear from the order of the CIT(A) as to how many times he has given opportunity to the assessee. It appears that only once notice of hearing of the appeal has been issued and there was non-appearance on the part of the assessee. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with a direction to give one more opportunity to the assessee to substantiate its case. The assessee is also directed to cooperate in disposal of the appeal by the CIT(A).
9. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court on 23-11-2016.
Sd/- Sd/- (VIKAS AWASTHY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER पण
ु े Pune; दनांक Dated : 23 November, 2016.
rd सतीश 4 ITA No.84/PN/2015 आदे श क) *#त,ल!प अ-े!षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. The CIT(A), Aurangabad
4. The CIT, Aurangabad
5.
#वभागीय %त%न*ध, आयकर अपील य अ*धकरण, "B Bench" पुणे / DR, ITAT, "B Bench" Pune;
6. गाड2 फाईल / Guard file.
आदे शानस ु ार/ BY ORDER, //स या#पत %त / True Copy // // True Copy // व&र'ठ %नजी स*चव / Sr. Private Secretary आयकर अपील य अ*धकरण, पुणे / ITAT, Pune