Royal Academy of Science, Manipur V. CIT(Exemption), Kolkata , Kolkata

ITA 105/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5040 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.105/KOL/2019 ( / ASSESSMENT YEAR: 2019-20) ROYAL ACADEMY OF SCIENCE WANKHEI NINGTHEMPUKHRI MAPAL, NEAR ECO HISTORICAL PARK, IMPHAL, IMPHAL EAST, MANIPUR-795005 VS. CIT(EXEMPTION), KOLKATA ./ ./PAN/GIR NO.: AABAR 9850 R (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI RADHEY SHYAM, CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 22/11/2019 / O R D E R PER BENCH: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2019-20, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (EXEMPTION)- KOLKATA PASSED U/S 12AA(1)(B)(II) OF T HE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 22/11/2018. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE ROYAL ACADEMY OF SCIENCE ITA NO.105/KOL/2019 ASSESSMENT YEAR:2019-20 P PP PA AA AG GG GE EE E | || | 2 22 2 ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. WE HEARD THE LD. D.R. FOR THE REVENUE AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(E) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SETTLED LAW THA T PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GRANTE D SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. ACCORDING TO US, THE LD. CIT(E) OUGHT TO HAVE GIVEN MORE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE A ND THEREFORE WE NOTE THAT THE ASSESSEE DID NOT GET SUFFICIENT OPPORTUNITY TO REPR ESENT HIS CASE BEFORE THE LD. CIT(E). IN ADDITION TO THIS, THE LD. CIT(E) DID NOT ADJUDICATE THE ISSUE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(E). THEREFORE, WITHOU T DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(E) FOR DE NOVO ADJUDICATION AND PASS A SPEA KING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(E) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(E) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 22.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 22/11/2019 ( SB, SR.PS ) ROYAL ACADEMY OF SCIENCE ITA NO.105/KOL/2019 ASSESSMENT YEAR:2019-20 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. ROYAL ACADEMY OF SCIENCE 2. CIT(E)-KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES