SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH C G ORISA, RAIPUR V. COMMISSIONER OF INCOME-TAX( EXEMPTION) , BHOPAL

ITA 125/RPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8773 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: S R RAO
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12; 10; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA , HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER I.T.A. NO. 125 / RPR /2019 SHRI SADHUMARGI S HANTKRANTI JAIN SHRAVAK SANGH CG ORISSA , C - 71, SECTOR - 1, DEVENDRA NAGAR , CHHATTISGARH V S. CIT (EXEMPTION ) , BHOPAL . PAN NO. AAJAS 1694 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.R. RAO , C A. DEPARTMENT BY : SHRI R.K. SINGH , CIT DR DATE OF HEARING : 29 / 07 /2021 . DATE OF PRONOUNCEMENT : 29 / 0 7 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE APPELLANT AGAINST THE ORDER DATED 29 /0 4 /201 9 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX ( EXEMPTION ) [FOR SHORT, LD. COMMISSIONER], BHOPAL U/SEC. 1 2 AA ( 1 ) (B)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE 'ACT'). 2 ITA NO. 125 / RPR /2019 ( SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH ) 2. FROM THE IMPUGNED ORDER, IT CLEARLY REFLECTS THAT THE APPELLANT WAS GIVEN AN OPPORTUNITY , WHILE DATED 14/03/2019 FIXING THE CASE OF HEARING ON 10/04/2019, IN RESPONSE TO WHICH THE LD.AR ATTENDED THE HEARING AND SUBMITTED WRITTEN SUBMISSIONS . H OWEVER, FURT HER CLARIFICATION O N SUBMISSIONS AND DETAILS HAVE BEEN SOUGHT BY THE LD. COMMISSIONER WHILE EVEN DATED 10/04/2019, BY WHICH THE APPELLANT WAS REQUESTED TO SUBMIT THE DOCUMENTS AS MENTIONED IN PARA 4 OF THE IMPUGNED ORDER BEFORE 12/04/2019 . IT CLEARLY RE F LECTS THAT WHILE APPELLANT WAS GIVEN ONLY TWO DAYS TIME TO COMPL Y W I TH THE EMAIL/NOTICE DATED 10/04/2019 . D UE TO SCARCITY OF TIME, THE ASSESSEE FAILED TO SUBMIT THE SAME AS THE FIXING THE DATE IS SO EARLY AND GIVEN VERY LESS TIME , WHICH GOES TO SHOW THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED TO THE ASSESSEE , WHICH IS MANDATORY . T HE PRINC I PLE OF NATURAL JUSTICE HAS BEEN WITHHELD, THEREFORE WE DO NOT HAVE ANY HESITATION TO REMIT THE INSTANT CASE TO THE FILE OF THE LD. COMMISSI ONER FOR DECISION AFRESH , SUFFICE TO SAY WHILE AFFORDING REASONABLE OPPORTUNITY(S) OF BEING HEARD TO THE APPELLANT . 3 . THE APPELLANT IS ALSO DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD. COMMISSIONER AND COM P LY WITH THE DIRECTIONS OF THE L D. COMMISSIONER WITHIN THE PRESCRIBED TIME . 3 ITA NO. 125 / RPR /2019 ( SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH ) 4 . IN THE RESULT, APPEAL FILED BY THE APPELLANT STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 9 T H DAY OF JULY , 2021 . S D / - S D / - ( PRADIP KUMAR KEDIA ) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 9 T H JULY , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH CG ORISSA, C - 71, SECTOR - 1, DEVENDRA NAGAR, CHHATTISGARH . 2. THE REVENUE CIT(EXEMPTIONS), BHOPAL. 3. THE D.R . , RAIPUR . 4. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR) . 4 ITA NO. 125 / RPR /2019 ( SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH ) DATE INITIAL ORIGINAL DICTATION PAD IS ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 2 9 /07 /2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 2 9 / 0 7 /2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /07 /2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER /07 /2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS /0 7 /2021 SR.PS 6. DATE OF PRONOUNCEMENT /07 /2021 SR.PS 7. FILE SENT TO THE BENCH CLERK /07 /2021 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE SR. PRIVATE SECRETARY 10 . DATE OF DISPATCH OF ORDER