CHAUDHARY SONPAL SINGH MEMORIAL CHARITABLE TRUST,KHURJA V. THE DCIT, EXEMPTION CIRCLE, GHAZIABAD (U.P.)- 201002, GHAZIABAD

ITA 1494/DEL/2024

AI Insights

The case involves the Chaudhary Sonpal Singh Memorial Charitable Trust appealing against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which was dated 28.12.2023 for the Assessment Year 2012-13. The appeal was initially time-barred by 37 days, but the Tribunal condoned the delay based on the affidavit provided, which explained that the managing trustee had fallen ill, causing the delay in contacting counsel for filing the appeal. The main contention in the appeal was that both the Assessing Officer (AO) and the CIT(A) had passed orders ex parte without providing a reasonable opportunity for the assessee to furnish necessary documents and evidence. The Tribunal, considering the circumstances and the submissions, decided to restore the matter to the CIT(A) for a fresh examination, allowing the assessee to present the required documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34794 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: ARPIT AGARWAL
• Keywords: Set aside; Charitable institution

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 1494/Del/2024 (Assessment Year: 2012-13) Chaudhary Sonpal Singh Memorial Charitable Trust, C/o. Shri Arpit Agarwal, Advovate, Gali No.2, Lalitraj Enclave, Murari Lal Ka Penchm Khurja, Distt. Bulandshahr UP 203131 Vs. DCIT, Exemption Circle, Ghaziabad 201002 UP (Appellant) (Respondent) PAN:AABTC0217G Assessee by : Shri Arpit Agarwal, Adv Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/02/2025 Date of pronouncement 24/02/2025 O R D E R PER MANISH AGARWAL, AM: 1. This is an appeal filed by the assessee against the order of ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi in appeal No. CIT(A),Ghaziabad/12058/2019-20 dated 28.12.2023 for AY 2012-13. 2. The appeal is time barred by 37 days. The assessee has filed necessary condonation petition supported by affidavit, stating the reasons that the order of CIT(A) was received by the managing trustee who was fallen ill and only after got recovered, he could be able to contact the counsel for filing the appeal. There was delay of 37 days in filing of appeal before the Tribunal. The reasons stated in the petition have not been found to be false and, therefore, we condone the delay and admit the appeal for hearing. ITA No. 1494/Del/2024 Chaudhary Sonpal Singh Memorial Charitable Trust Page | 2 3. Before us, it was the submission by ld. AR that that AO as well as ld. CIT(A) has passed the order ex parte without providing reasonable opportunity to the assessee to furnish the documents and evidences to substantiate its case. However, it was his prayer to grant one more opportunity to file the evidences before the ld. CIT(A). 4. In reply, ld. Sr DR supported the orders of lower authorities. 5. We have considered the rival submissions. A perusal of the appellate order clearly shows that the assessee has not made any submission before the CIT(A) despite of various opportunities provided to it. It was further stated by ld. AR that before the Assessing Officer also, the assessee had not been able produce all the documents necessary for completion of assessment, therefore, the Assessing Officer completed the assessment u/s143(3) of the Act considering the material available on record. However, it was his prayer to grant one more opportunity to file the evidences before the ld. CIT(A). Before us, ld. AR has undertaken to cooperate in the set aside proceedings, if the matter is restored to the file of the ld CIT(A). Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication. Simultaneously, the assessee is directed to produce all such evidences and documents necessary for substantiating its claims before ld CIT(A). In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 24/02/2025. -Sd/- -Sd/- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/02/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT ITA No. 1494/Del/2024 Chaudhary Sonpal Singh Memorial Charitable Trust Page | 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "