SHIKSHA SAMITI KANINA,REWARI vs. ACIT, REWARI

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ITA 2948/DEL/2015Status: DisposedITAT Delhi10 August 2016AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal admitted the assessee's claim for exemption under Section 12AA of the Income Tax Act, which was raised during the appellate proceedings. The matter was restored to the Assessing Officer for fresh adjudication of this claim.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. Neither party appeared before the tribunal. The revenue sought adjournment repeatedly on the grounds of unavailability of the Sr. DR.

What were the issues?

Whether the tribunal can admit a new claim for exemption under Section 12AA during appellate proceedings and remit the matter for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals), Rohtak dated 10.04.2015 pertaining to the Assessment Year (A.Y.) 2010-11.

2.

None appeared on both the sides.

2.1. The Revenue has filed an application for adjournment of all the cases which are on board today on the ground that “Sr.D.R. is not available”. I am informed that, for the entire week, the department would be seeking adjournments in all the cases posted before this SMC Bench on the same ground. Under the circumstances, as the Bench cannot be allowed to collapse, I reject some of these applications filed by the Revenue for adjournments and dispose of the case ex parte qua the Revenue on merits.

3.

After considering the papers on record I am of the considered opinion that the Assessing Officer should consider the claim of the assessee for exemption u/s 12AA of the Income Tax Act, 1961 (the Act). The assessee has sought this exemption in the appellate proceedings and the Tribunal has the power to admit such a legal claim and remit the same. Hence I admit this claim of the assessee and restore the matter to the file of the Assessing Officer for fresh adjudication of the claim of the assessee u/s 12AA of the Act.

4.

In the result the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 10th August, 2016.

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