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Delhi Nursing Council, AB College of Nursing Building, Lok Nayak Hospital, New Delhi-110002 Vs Income Tax Officer (E), Trust Ward-III, New Delhi-110092
August, 11th 2014
                                                   ITA Nos. 3388 to 3393/Del/2011
                                                    Asstt. Year:2003-04 to 2008-09

                  DELHI BENCH `B' NEW DELHI


         ITA NO. 3388, 3389, 3390, 3391, 3392, 3393/DEL/2011
           Assessment Years : 2003-04 to 2008-09

Delhi Nursing Council,              vs Income Tax Officer (E),
AB College of Nursing Building,          Trust Ward-III,
Lok Nayak Hospital,                      New Delhi-110092
New Delhi-110002
(PAN: AAAD2239H)
(Appellant)                        (Respondent)
                        Appellant by: Mrs. Ruchika Jain
                  Respondent by : Smt. Parwinder Kaur, Sr.DR



      These appeals have been oreferred by the appellant against the

consolidated order of CIT(A)-XXI, New Delhi dated 27.4.2011 in Appeal

No. 52,53,54,55, 56 & 57/10-11 for AYs 2003-04 to 2008-09 respectively.

The appellant assessee has raised similar grounds in all above captioned

appeals wherein except amount, the allegations and contents of ground no. 1

are same which read as under:-

                   "1. Under the facts and circumstances of the case,
            the orders passed by the Ld. A.O. assessing income
            amounting to -------- in the hands of the assessee are
            injudicious and bad at law as the surplus generated by
                                       2             ITA Nos. 3388 to 3393/Del/2011
                                                      Asstt. Year:2003-04 to 2008-09

            the Council in this case is not income liable to tax under
            the Income Tax Act, 1961.

            2.    The Ld. assessing authority has grossly erred in
            passing assessment orders and assessing the surplus in
            the hands of the assessee as income under the Income
            Tax Act, 1961 ignoring the principal of mutuality."

2.    Briefly stated the facts giving rise to these appeals are that the AO

observed that the appellant assessee was granted registration u/s 12A of the

Income Tax Act, 1961 (for short the Act) w.e.f. AY 2009-10. In para 9 of

the assessment order dated 20.8.2010 for AY 2003-04, the AO observed that

the assessee appellant was not granted registration u/s 12A of the Act as per

record of the department. The AO further held that the assessee appellant

did not respond or comply with the notice u/s 142(1) of the Act. Therefore,

the AO invoked the provisions of section 144 and completed the assessment

proceedings in all six assessment years ex parte by considering surplus

amount as per audited accounts and capital expenditure minus depreciation

as income of the appellant assessee.

3.    Being aggrieved by the above assessment orders, the assessee

preferred an appeal which was also dismissed by passing impugned

consolidated order for all six years.      Now, the empty handed appellant

assessee is before this Tribunal with similar grounds in all six appeals as

reproduced hereinabove.
                                       3                 ITA Nos. 3388 to 3393/Del/2011
                                                          Asstt. Year:2003-04 to 2008-09

4.    We have heard arguments of both the parties and carefully perused the

relevant material placed on record. Ld. AR reiterated submissions of the

appellant before the CIT(A) and submitted that the assessee was not granted

due opportunity of hearing by the AO and the assessment proceedings were

completed ex parte u/s 144 of the Act without considering probable

submissions and defense of the assessee. The AR further contended that the

CIT(A) also dismissed appeals of the assessee by passing a cryptic and short

order without assigning any reason for upholding the assessment orders.

The AR also pointed out that the explanation of the assessee about mutuality

and other relevant contentions and submissions were also not considered by

the CIT(A) and CIT(A) passed impugned order in a slipshod and casual

manner which does not adjudicate entire contention and submission of the

assessee on all issues and grounds of controversy raised before the CIT(A)

by the assessee appellant. Ld. DR responded that if it is found just and

proper, then the revenue has no serious objection if the entire controversy is

restored to the file of the AO for fresh adjudication.

5.    On careful consideration of above submissions and careful perusal of

relevant material placed on record, inter alia assessment orders and the

impugned order, we clearly observe that the AO completed assessment on

the back of the assessee ex parte without affording due opportunity of
                                      4              ITA Nos. 3388 to 3393/Del/2011
                                                      Asstt. Year:2003-04 to 2008-09

hearing for the assessee. From bare reading of impugned order of the first

appellate authority i.e. CIT(A), we also observe that the CIT(A) has passed a

slipshod and cryptic order without giving any cogent and reasonable finding

on the contentions and submissions of the assessee specially on the ground

of mutuality. We also observe that the CIT(A) has also not given any

finding on the submissions and evidence filed before him by the assessee

appellant. Therefore, we are of the considered opinion that the assessee

should be given due opportunity of hearing and his contentions, submissions

and supporting evidence and documents should be examined and verified at

the end of AO. In view of above, impugned order as well as assessment

orders are set aside and the issue of assessment on all counts is restored to

the file of AO with the direction that the AO shall pass a speaking

assessment order for all six years by affording due opportunity of hearing for

the assessee and without being prejudiced with the earlier observations and

findings in the assessment orders and in the order of CIT(A). Accordingly,

both the issues in all six appeals are deemed to be allowed for statistical


6.    In the result, all six appeals of the assessee are allowed as indicated

                                     5             ITA Nos. 3388 to 3393/Del/2011
                                                    Asstt. Year:2003-04 to 2008-09

       Order pronounced in the open court on 8.8.2014.

     Sd/-                                             Sd/-
(G.D. AGRAWAL)                              (CHANDRAMOHAN GARG)
VICE PRESIDENT                                 JUDICIAL MEMBER

DT. 8th AUGUST 2014

Copy forwarded to:-

  1.   Appellant
  2.   Respondent
  3.   C.I.T.(A)
  4.   C.I.T. 5. DR
                                                  By Order

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