Shri Giruwaji Parashwanath Jain Swetamber Murti Pujak Sansthan, Jalgaon V. Income Tax Officer, Ward-1(4), Jalgaon, Jalgaon

ITA 115/PUN/2023

AI Insights

The case involves Shri Giruwaji Parshwanath Jain Swetamber Murti Pujak Sansthan, a religious trust, which appealed against an order from the CIT(A) concerning the assessment year 2015-16. The initial assessment by the DCIT, CPC resulted in an income assessment of Rs.15,13,150, whereas the trust had returned a nil income. The CIT(A) dismissed the trust's appeal in limine due to non-appearance and non-submission of replies to notices. The Tribunal found this dismissal inappropriate and remitted the case back to the CIT(A) for a comprehensive hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124098 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 26-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.115/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Shri Giruwaji Parshwanath Jain Swetamber Murti Pujak Sansthan, Saraf Bazar, Amalner, Dist. Jalgaon – 425 401 Maharashtra PAN : AAFAS6656L Vs. ITO, Ward-1(4), Jalgaon Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 14-03-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Act in relation to the assessment year 2015-16. 2. The appeal is time barred by 259 days. The assesee has filed an affidavit explaining the reasons. I am satisfied with the reasons so stated. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. Assessee by Shri Kishor B. Phadke Revenue by Shri Akhilesh Srivastava Date of hearing 28-02-2023 Date of pronouncement 28-02-2023 ITA No. 115/PUN/2023 2 3. I have heard both the sides and gone through the relevant material on record. It is seen that the assessee is a religious trust. In the intimation u/s.143(1), the DCIT, CPC assessed the income of the appellant at Rs.15,13,150/- as against Nil income returned. The assessee assailed the correctness of intimation u/s.143(1) of the Act before the ld. CIT(A), but did not put any appearance. The ld. CIT(A), in para No.3 of the impugned order, has noted that appellant did not submit any reply to the various notices issued. He, therefore, proceeded ahead and passed the ex parte order dismissing the appeal of the assessee in limine. In the hue of aforesaid facts, the ld. AR prayed that another opportunity be accorded to the assessee to represent its case in a proper manner. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine even if the assessee does not appear, I am constrained to set-aside the impugned order and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case. ITA No. 115/PUN/2023 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28 th February, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 28 th February, 2023 Satish आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr. CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 115/PUN/2023 4 Date 1. Draft dictated on 28-02-2023 Sr.PS 2. Draft placed before author 28-02-2023 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. *