Shri Chaitanya Kanifnath Maharaj Trust , Ahmednagar V. Commissioner Of Income Tax (Exemption), Pune, Pune

ITA 1125/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9367 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-12-2023
• Assessment Year: misc
• Appeal Filed On: 29-10-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1125/PUN/2023 Shri Chaitanya Kanifnath Maharaj Trust, A/P. Maharaj Trust Kombhali, Karjat, Ahmednagar-410201 Maharashtra PAN : ABDTS6232L Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 29-08-2023 passed by the ld. CIT(Exemption), Pune denying the benefit of registration u/s.12A(1)(ac)(vi) of the Income-tax Act, 1961 (hereinafter also called ‘The Act’) by means of an ex parte order. 2. We have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. However, the written submissions have Assessee by None Revenue by Shri Nitin Waghmode Date of hearing 22-12-2023 Date of pronouncement 22-12-2023 ITA No.1125/PUN/2023 2 been filed on behalf of the assessee. We are, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee. 3. It is an undisputed position that the ld. CIT(Exemption) dismissed the assessee’s appeal ex parte for want of assessee’s participation. The assessee, vide his Ground of appeal, has also assailed that sufficient opportunity was not given to submit the reply. In view of these peculiar facts and circumstances, we are satisfied that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld.CIT(Exemption). We order accordingly and direct him to decide the issue afresh as per law after allowing reasonable opportunity of hearing to the assessee. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22 nd December, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22 nd December, 2023 सतीश ITA No.1125/PUN/2023 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. The Pr.CIT concerned, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 22-12-2023 Sr.PS 2. Draft placed before author 22-12-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *