INSTITUTE OF MEDICAL TECHNOLOGY, PURI V. ITO,EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

ITA 144/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1716 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 26-05-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 22-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BRAJA BANDHU BIHARI
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Institute of Medical Technology, Sai Vihar, New NaBAKALEBAR Road, Baligauli, PO: Baliguali, Puri. PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi Bhubaneswar- 2. Shri Braja Bandhu Bihari, Charan Dass, ld Sr DR 3. The appeal is delayed by 63 days. The assessee has filed condonation petition supported by affidavits and medical certificates. In the petition, it is stated that the accountant who looks after income tax matter, fell ill and was advised by the doctor bed rest. The documents required for IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.144/CTK/2024 Assessment Year : 2017-18 Institute of Medical Technology, Sai Vihar, New NaBAKALEBAR Road, Baligauli, PO: Baliguali, Puri. Vs. ITO, Exemption Ward, Bhubaneswar. PAN/GIR No.AAAAI 0815 J (Appellant) .. ( Respondent Assessee by : Shri Braja Bandhu Bihari, Adv Revenue by : Shri Charan Dass, ld Sr DR Date of Hearing : 10/0 Date of Pronouncement : 10/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 21.11.2023 in Appeal No. -3/10113/2019-20 for the assessment year Braja Bandhu Bihari, ld AR appeared for , ld Sr DR represented on behalf of the revenue. The appeal is delayed by 63 days. The assessee has filed condonation petition supported by affidavits and medical certificates. In the petition, it is stated that the accountant who looks after income tax matter, fell ill and was advised by the doctor bed rest. The documents required for Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Exemption Ward, Bhubaneswar. Respondent) Braja Bandhu Bihari, Adv , ld Sr DR 06/2024 /06/2024 inst the order of the ld in Appeal No.CIT(A), for the assessment year 2017-18. appeared for the assessee. Shri represented on behalf of the revenue. The appeal is delayed by 63 days. The assessee has filed condonation petition supported by affidavits and medical certificates. In the petition, it is stated that the accountant who looks after income tax matter, fell ill and was advised by the doctor bed rest. The documents required for ITA No.32/CTK/2023 Assessment Year : 2017-18 Page2 | 3 filing the appeal were under the custody of the Accountant. Only when he resumed the duty, the appeal was filed with a delay of 63 days. The above reasons have not been found to be false. Therefore, I condone the delay of 63 days and admit the appeal for hearing. 4. In Ground No.2, the grievance of the assessee is that the ld CIT(A) has passed the order without giving adequate opportunity of being heard and without considering the written submission made before him. 5. I have considered the rival submissions. A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the ld CIT(A) has provided sufficient opportunities to the assessee to represent its case with supporting documents. The assessee had provided grounds of appeal and statement of facts. However, no supporting documents have been submitted to substantiate its grounds of appeal. Therefore, the ld CIT(A) has confirmed the addition made by the AO as the assessee has failed to justify its grounds disputing the various made by the AO. Before me, ld AR prayed that if one more opportunity is granted, he will furnish the evidences in support of the claim. Even the ld AO on the ground that the assessee has not been accorded approval u/s.10(23C) and also registration u/s.12AA of the Act, disallowed various claims made by the assessee. On perusal of grounds of appeal, it is noticed that the assessee has been granted registration u/s. 12AA on 13.1.2020 with effect from 1.4.2019. Therefore, ITA No.32/CTK/2023 Assessment Year : 2017-18 Page3 | 3 in the interest of justice, the issues in this appeal are restored to the file of the AO for fresh consideration of the claim of the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes . Order dictated and pronounced in the open court on 10/06/2024. sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 10/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Institute of Medical Technology, Sai Vihar, New NaBAKALEBAR Road, Baligauli, PO: Baliguali, Puri 2. ITO, Exemption Ward, Bhubaneswar. 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//