GOSEVA PARIVAR,KOLKATA V. CIT(EXEMPTION), KOLKATA

ITA 685/KOL/2024

AI Insights

The case involves Goseva Parivar, a small trust, which appealed against the ex-parte order of the CIT(E), Kolkata, rejecting their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) had dismissed the application due to non-compliance with notices issued for hearings, which the assessee could not attend as they did not have access to the ITBA portal. The Tribunal found merit in the assessee's argument that they were not afforded a reasonable opportunity of hearing and thus restored the matter to the CIT(E) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28720 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-06-2024
• Assessment Year: misc
• Appeal Filed On: 03-04-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Įी राजपाल यादव, उपाÚय¢ एबं Įी राजेश क ुमार, लेखा सदèय क े सम¢ [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 685/Kol/2024 Assessment Year: 00 Goseva Parivar (PAN: AACTG 1626 Q) Vs. CIT(E), Kolkata Appellant / ) अपीलाथȸ ( Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 26.06.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 08.10.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से S. Sadhu, A.R For the Respondent/ राजèव कȧ ओर से Subhendu Datta, CITDR ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(E)”] dated 09.02.2024. 2. The assessee has challenged the ex-parte order before us passed by the ld CIT(E) by rejecting the application of the assessee filed for registration u/s 12A(1)(ac)(ii) of the Act. 2 I.T.A. No.685/Kol/2024 Assessment Year: 00 Goseva Parivar 3. Facts in brief are that the assessee filed an application in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act. Thereafter the Ld. CIT(E) issued notice dated 20.12.2023 through ITBA portal fixing the hearing on 27.12.2023 but there was no compliance from the assessee’s side. Thereafter again notice was issued on 10.01.2024 fixing the case on15.01.2024 but again there was no compliance. Finally the application of the assessee was dismissed. 4. The Ld. Counsel for the assessee submitted before the Bench that the Ld. CIT(E) passed the order ex-parte in liminie rejecting the application for registration without affording reasonable opportunity of hearing. The Ld. A.R submitted that before the Ld. CIT(E) no one attended the proceedings as the notices were issued through ITBA portal and the assessee was not having any excess to said system as it is a very small trust hardly have any organized system of handling the tax matters. The Ld. A.R therefore prayed that the assessee may be granted one more opportunity of presenting its case before the Ld. CIT(E) by restoring the same to the file of Ld. CIT(E). 5. The Ld. D.R left the issued to the wisdom of the Bench. 6. After hearing the rival contention and perusing the material on record, we find that the application filed for registration u/s 12A(1)A(ac)(iii) was dismissed ex-parte in liminie when the assessee failed to appear on the dates fixed for hearing. We note that though the notices were issued through ITBA portal which could not be accessed by the assessee. Considering the facts and circumstances of the case, we are of the view that the ends of justice would be well served if the assessee is given one more opportunity of presenting its case before the Ld. CIT(E). Accordingly, we restore the issue back to the file of Ld. CIT(E) with the direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. The assessee is also directed to furnish the details/evidences which may be required by the Ld. CIT(E) for adjudication of the matter. 3 I.T.A. No.685/Kol/2024 Assessment Year: 00 Goseva Parivar 7. In the result, both the appeals of the assessee are allowed for statistical purpose. Order is pronounced in the open court on 8th October, 2024 Sd/- Sd/- (Rajpal Yadav /राजपाल यादव) (Rajesh Kumar/राजेश क ुमार) Vice-President/उपाÚय¢ Accountant Member/लेखा सदèय Dated: 8th October, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Goseva Parivar, 524-B, 1st Floor, Rabindra Sarani, Kolkata- 700003 2. Respondent – CIT(E), Kolkata 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "