Shri Sahib Dayal Ji Sulahkul Satsang Trust, Ambala V. CIT(E), Chandigarh

ITA 1376/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7200 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANSHUL GOYAL
• Keywords: Opportunity of being heard
• Section: 12AA; 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1376/CHD/2019 [ORDER U/S 12AA(1)(B)(II) ] SHRI SAHIB DAYAL JI SULAHKUL SATSANG TRUST, VILLAGE LAHA, P.O. SAHA DISTT. AMBALA. VS THE CIT (EXEMPTIONS), SECTOR 17-E, CHANDIGARH. ./ PAN NO: AASTS4936M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ANSHUL GOYAL, CA ! / REVENUE BY : SHRI SANDIP DAHIYA, CIT ' !# $/ DATE OF HEARING : 20.01.2021 %&'()* $/ D ATE OF PRONOUNCEMENT : 22.01.2021 HEARING CONDUCTED VIA WEBEX *,/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 27.08.20 19 OF CIT(E) CHANDIGARH U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 IS ASSAILED ON VARIOUS GROUNDS. 2. SINCE AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON CONSIDERING THE GROUNDS R AISED IT IS SEEN THAT THE ASSESSEE HAS ALSO AGITATED LACK OF OP PORTUNITY ITA 1376 /CHD/2018 PAGE 2 OF 4 VIDE GROUND NO. 4, ACCORDINGLY THE SAID GROUND WAS TAKEN UP FOR HEARING. CONSIDERING THE RECORD, LD. CIT-DR WA S HEARD. THE SPECIFIC GROUND READS AS UNDER : 4. THAT THE LD. CIT (EXEMPTIONS) HAD ERRED IN NOT PROVIDING AS WELL AS NOT COMMUNICATING THE OPPORTUNITY OF BEING HEARD TO THE APPELLANT, ALLEGED BY LD. CIT(EXEMPTIONS) BEING PROVIDED. 3. ON A PERUSAL OF THE IMPUGNED ORDER, IT WAS NOTIC ED THAT APART FROM GENERAL NARRATION IN PARA 2 OF THE IMPUG NED ORDER STATING THE STATED AIMS AND OBJECTS OF THE TRUST IS TO SHOW THE PATH WHICH LEADS TO THE DIVINE HOUSE (PABRAHMA) BEYOND UNIVERSE WHIC H IS CALLED PARAMDHAM, JANNAT, BAIKUNTH, SACH KHAND FROM WHERE THE MESSENGERS OF G OD, HOLY SAINTS, AVTARS, PEGAMBERS COME TO THE EARTH TO FLOURISH THE SPIRITU AL KNOWLEDGE FOR THE WELFARE OF HUMANITY, TO SURRENDER TO HOLY LOTUS FEET OF SHRI S ATGURU MAHARAJ JI TO ACHIEVE ULTIMATE DISTINCT GOAL OF SOUL DESCRIBED IN VARIOUS HOLY BOOKS, VEDAS AND KURAN ETC. THERE IS NO FURTHER DISCUSSION ON THE ACTIVITIES OF THE ASSESSEE ETC.. 4. IT IS SEEN THAT ON CONSIDERING THE APPLICATION D ATED 26.02.2019 IN FORM NO. 10A SEEKING REGISTRATION U/S 12AA VARIOUS DOCUMENTS WERE SOUGHT BY THE ADJUDICATING A UTHORITY FROM THE ASSESSEE AND ON 27.05.2019 MR. KEWAL KRISH AN, CA DID APPEAR BEFORE CIT (E). ON CONSIDERING THE DOCU MENTS FILED, THE ADJUDICATING AUTHORITY FURTHER REQUIRED THE ASSESSEE VIDE LETTER DATED 08.08.2019 TO GIVE VARIO US OTHER INFORMATIONS AND DETAILS AS SET OUT IN PARA 6 OF TH E IMPUGNED ORDER. HOWEVER, NO ONE APPEARED ON THE NEX T DATE ITA 1376 /CHD/2018 PAGE 3 OF 4 I.E. 14.08.2019. ANOTHER OPPORTUNITY WAS GIVEN TO T HE ASSESSEE, HOWEVER ON THE SAID DATE ALSO I.E. 20.08. 2019, THE ASSESSEE FAILED TO APPEAR. IN THE PECULIAR FACTS A ND CIRCUMSTANCES THE CIT (E) PASSED THE ORDER NOTING T HE AFORESAID FACTS. ON A READING OF THE GROUND NO. 4, IT IS SEEN THAT THE ASSESSEE IS AGGRIEVED BY LACK OF OPPORTUN ITY. WE NOTE THAT OPPORTUNITY HAS BEEN PROVIDED, HOWEVER CONSIDERING THE GROUND AND AFFORDING THE ASSESSEE B ENEFIT OF THE PLEADING MADE I.E. LACK OF COMMUNICATION OF THE DATE OF HEARING AFTER HEARING CIT-DR MR. DAHIYA, WE ARE OF THE VIEW THAT IN THE INTERESTS OF SUBSTANTIAL JUSTICE, IT WO ULD BE APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE O F THE CIT (EXEMPTIONS) FOR ADJUDICATION AFRESH AFTER HEARING THE ASSESSEE. 5. WHILE SO DIRECTING, IT IS MADE CLEAR THAT THE AS SESSEE SHALL ENSURE FULL AND PROPER PARTICIPATION BEFORE T HE SAID AUTHORITY AND NOT TO ABUSE THE TRUST REPOSED. IT I S MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST REPOSED, CIT (E) WOULD BE AT LIBERTY TO PASS AN ORDER IN ACC ORDANCE WITH LAW ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD AFTER CARRYING OUT A SPECIFIC DISCUSSION ON THE STATED AI MS AND OBJECTS OF THE TRUST ETC. IF ANY ETC. WE NOTE THAT THE GENERAL DISCUSSION IN PARA 2 BY ITSELF DOES NOT THROW MUCH LIGHT ON ITA 1376 /CHD/2018 PAGE 4 OF 4 THE ASPECT. SAID ORDER WAS PRONOUNCED AT THE TIME OF HEARING ITSELF VIA WEBEX. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 22 ND JANUARY,2021. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + &, -. /.)/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' 0/ CIT 4. ' 0 ()/ THE CIT(A) 5. .!34 5, $ 5*, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;#/ GUARD FILE &, ' / BY ORDER, < / ASSISTANT REGISTRAR