SUNNAT JAMATUL MUSLIMEEN JADEEDAH MASJID TRUST, MUMBAI V. CIT (A), NFAC, DELHI

ITA 1079/MUM/2023

AI Insights

The case involves appeals by the Sunnat Jamatul Muslimeen Jadeedah Masjid Trust against the orders of the CIT(A), NFAC, Delhi, for the assessment years 2010-11 and 2015-16. The appeals were initially dismissed in limine by the CIT(A) due to the absence of details and evidence from the assessee. The Tribunal noted the absence of representation from the assessee but acknowledged an adjournment application citing the ill health of the Management Trustee. Emphasizing the principles of natural justice, the Tribunal decided to set aside the CIT(A)'s orders and remand the case for a fresh adjudication on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123898 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 27-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 02-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Rahul Chaudhary, Hon’ble Judicial Member ITA Nos.1078 & 1079/Mum/2023 (Assessment Years: 2010-11 & 2015-16) Sunnat Jamatul Muslimeen Jadeedah Masjid Trust, Jadeeda Masjid Trust, Bandra Masjid Station Road, Mumbai – 400 050 PAN AAATS2889M Vs. CIT(A), NFAC Delhi (Appellant) (Respondent) Appellant By : None Respondent By : Shri Paresh Deshpande, Sr AR Date of Hearing : 28.06.2023 Date of Pronouncement : 28.06.2023 O R D E R Per Bench: Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A), NFAC, Delhi, and they relate to assessment years 2010-11 and 2015-16. 2. None appeared on behalf of the assessee, however, the assessee has moved an adjournment application stating that the Management Trustee is not well. However, on perusal of orders passed by the learned CIT(A), we noticed that the learned CIT(A) has dismissed the appeals of the assessee in limine since no details and evidences were furnished before him. In this 2 ITA Nos. 1078 & 1079/Mum/2023 Sunnat Jamatul Muslimeen Jadeedah Masjid Trust process, the learned CIT(A) has not adjudicated the grounds urged before him on merits in both the years under consideration. 3. Accordingly, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present its case before the learned CIT(A). Accordingly, we set aside the orders passed by the learned CIT(A) in both the years and restore all issues to his file with a direction to adjudicate the grounds before him on merits, after affording adequate opportunity of being heard to the assessee. 4. In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the open court on this day of 28 th June, 2023. Sd/- Sd/- (Rahul Chaudhary) (B R Baskaran) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 28 th June, 2023 SA Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A), Mumbai. 4. The CIT 5. The DR, ‘G’ Bench, ITAT, Mumbai BY ORDER //True Copy// (Assistant Registrar) Income Tax Appellate Tribunal, Mumbai