M/S Malayalee Association, Ranchi V. DCIT, Exemption Circle, Ranchi

ITA 113/RAN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7416 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 06-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 144; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA RANCHI E-COURT BENCH @ KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) ITA NO. 113/RAN/2019 ASSESSMENT YEAR: 2016-17 M/S. MALAYALEE ASSOCIATION, RANCHI...........................................................APPELLANT C/O. D.P. PAUL (FCA) 718/A NABIN MITRA ROAD NEAR SAMSUNG PLAZA BURDWAN COMPOUND LALPUR RANCHI 834 001 [PAN: AABTM 6305 P] VS. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, RANCHI.....................RESPONDENT APPEARANCES BY: SHRI PARTHA SARTHI PAUL, CA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI INDERJIT SINGH, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 23 RD , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 5 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) RANCHI, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 24/01/2019, FOR THE ASSESSMENT YEAR 2016-17. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE ASSESSING OFFICER HAS PASSED AN EX-PARTE ORDER U/S 144 OF THE ACT. THE LD. CIT(A) ALSO HAS DISMISSED THE APPEAL ON TECHNICAL GROUNDS. THE ASSESSEE HAS DEMONSTRATED BEFORE US THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A). UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE APPEAL TO THE FILE OF THE ASSESSING OFFICER ON THE GROUNDS OF VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE. THE ASSESSING OFFICER IS DIRECTED TO GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OFF THE CASE DE NOVO IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND CO- OPERATED IN THE PROCEEDINGS TILL DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 5 TH DAY OF JANUARY, 2021. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05.01.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. MALAYALEE ASSOCIATION, RANCHI C/O. D.P. PAUL (FCA) 718/A NABIN MITRA ROAD NEAR SAMSUNG PLAZA BURDWAN COMPOUND LALPUR RANCHI 834 001 2. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, RANCHI 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. MALAYALEE ASSOCIATION, RANCHI M/S. MALAYALEE ASSOCIATION, RANCHI DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, RANCHI 5. CIT(DR), KOLKATA BENCHES, KOLKATA. SR. PVT. SECRETARY ITAT, KOLKATA BENCHES ITA NO. 113/RAN/2020 ASSESSMENT YEAR: 2016-17 M/S. MALAYALEE ASSOCIATION, RANCHI TRUE COPY BY ORDER SR. PVT. SECRETARY ITAT, KOLKATA BENCHES