Income Tax Appellate Tribunal Delhi Acit, Meerut vs M/S Process Cum Product Development ... on 13 April, 2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3837/Del /2013 Assessment Year: 200910 ProcesscumProduct ACIT, Development Centre for Sport Range 2, vs Goods & Leisure Time Equi. Meerut. Sports Goods Complex, Delhi Road, Meerut. (PAN: AAAJP1090M) (Appellant) (Respondent) ITA No. 5406/Del /2013 Assessment Year: 200910 ACIT, ProcesscumProduct Development Centre Range 2, for Sport Goods & Leisure Time Equi. vs Meerut. Sports Goods Complex, Delhi Road, Meerut. (PAN: AAAJP1090M) (Appellant) (Respondent) Appellant by : Application rejected Respondent by : Shri Atiq Ahmad, Sr. DR Date of Hearing: 15.01.2018 Date of Pronouncement: 13.04.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. These cross appeals for assessment year 200910 are against order dated 3.7.2013 passed by the Ld. Commissioner of ITA No. 3837/Del/2013, ITA 5406/D/2013 Assessment year 200910 Income Tax (Appeals)Meerut. None was present on behalf of the assessee when the appeal was called out for hearing. However, a letter dated 15.1.2018 from the Principal Director, MSME Technology Development Centre, Meerut was placed before the Bench praying for an adjournment. The contents of the letter are as under: "Hon'ble Sir, It is respectfully submitted that the above said appeals are fixed for today for hearing. Assessee filed an appeal with Hon'ble ITAT against the order of the Id. Commissioner of IncomeTax, Meerut dated 29112011 against the order u/s I2AA of the IncomeTax Act, 1961. Hon'ble ITAT FBench set aside the impugned order of ld. CIT. Meerut on 13022017 in ITA No. 410/DEL/20I2, and remit the issue back to him to verify the above facts and if it is found that the institutions in other places having similar objects have been granted registration u/s I2AA he may consider granting registration under this act to the assessee under the respective section applied for. Ld. Commissioner of IncomeTax (Exemption) Lucknow completed the hearing and order 12 AA is awaited. You are therefore requested to adjourn the hearing for some other date." 1.1 After going through the letter and considering the fact that 'F' Bench of the ITAT Delhi has remitted the issue back to the file of the Ld. Commissioner of Income Tax Meerut to reconsider the 2 ITA No. 3837/Del/2013, ITA 5406/D/2013 Assessment year 200910 assessee's application for grant of registration u/s 12AA of the Income Tax Act, 1961 and the fact that the Ld. Commissioner of Income Tax (Exemption) has completed the set aside hearing and the order is awaited, it would be in the best interest of things if these two appeals are remitted back to the office of the Ld. Commissioner of Income Tax (Appeals) to adjudicate these appeals de novo after duly considering the outcome of assessee's application before the Ld. Commissioner of Income Tax (Exemption) regarding registration u/s 12AA of the Income Tax Act, 1961. 1.2 Accordingly, both the appeals are restored to the file of the Ld. Commissioner of Income Tax (Appeals) to adjudicate the issues afresh after giving due opportunity to the assessee to present its case as well as after duly considering the outcome of the assessee's application for registration u/s 12AA of the Income Tax Act, 1961. 2. In the result, both the appeals are allowed for statistical purposes. 3 ITA No. 3837/Del/2013, ITA 5406/D/2013 Assessment year 200910 Order pronounced in the open court on 13.04.2018. Sd/ Sd/ (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 13th APRIL 2018 'GS' Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By Order Asstt. Registrar