Shirdi Sai Baba Foundation, New Delhi V. ITO (Exemption), New Delhi

ITA 1202/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2970 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 01-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.1202/DEL/2017 ASSESSMENT YEAR : 2010-11 SHIRDI SAI BABA FOUNDATION, B-40, 1 FLOOR, DDA FLATS, SHAHAPURJAT, NEW DELHI. PAN: AAFTS2996C VS. ITO (EXEMPTION), TRUST WARD-II, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNNY JAIN, CA DEPTT. BY : SHRI AMRIT LAL, SR.DR DATE OF HEARING : 07.06.2017 DATE OF PRONOUNCEMENT: 09.06.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 15.07.2016 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSMENT ORDER WAS ALSO PASSED EX PARTE ITA NO.1202/DEL/2017 2 U/S 144. THE LD. CIT(A) DISMISSED THE ASSESSEES A PPEAL FOR WANT OF APPEARANCE BY MEANS OF AN EX PARTE ORDER. THE LD. AR EXPLAINED THE CIRCUMSTANCES FOR IN HE WAS NOT PRESENT DURING THE PROCEEDINGS. I AM SATISFIED WITH THE SAME. WITHOUT GOING INTO THE ME RITS OF THE CASE, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO TH E FILE OF ASSESSING OFFICER FOR FRAMING THE ASSESSMENT AFRESH AS PER LA W, AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS DIRECTED TO EXTEND FULL COOPERATION TO THE ASSESSING OFFICER IN SUCH FRESH PROCEEDINGS FAILING WHICH THE ASSESSING OFFICER WILL BE ENTITLE D TO DRAW ADVERSE INFERENCE AGAINST THE ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 9 TH JUNE, 2017. SD/- (R.S. SYAL) VICE PRESIDENT DATED: 09 TH JUNE, 2017. DK ITA NO.1202/DEL/2017 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI