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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: HONBLE KUL BHARAT & HONBLE MANISH BORAD
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. 1
SICA Educational Trust ITA No.123 & 124/Ind/2017 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.
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.
SICA Educational Trust ITA No.123 & 124/Ind/2017 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.
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.
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.
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.
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.
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.
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. 5
SICA Educational Trust ITA No.123 & 124/Ind/2017
By Order, Asstt.Registrar, I.T.A.T., Indore