Cloth Bank, Meerut UP V. ITO (Exemptions), Ghaziabad

ITA 1492/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3929 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: VINOD GOEL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO.1492/DEL/2019 ASSESSMENT YEAR : 2018-19 CLOTH BANK, 11-12, FIRST FLOOR, SUNIL COMPLEX, W.K.ROAD, MEERUT, UTTAR PRADESH-250001 VS ITO(EXEMPTION), GHAZIABAD, UTTAR PRADESH PAN-AACTC3235D APPELLANT RESPONDENT APPELLANT BY SH. VINOD GOEL, ADV. RESPONDENT BY MS. NIDHI SRIVASTAVA, CIT - DR DATE OF HEARING 05.10. 2021 DATE OF PRONOUNCEMENT 08 . 10 .2021 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 10.12.2018 OF THE LD. COMMI SSIONER OF INCOME TAX, EXEMPTION, LUCKNOW (HEREINAFTER REFERRE D TO (CIT(E)) FOR THE ASSESSMENT YEAR 2018-19. ITA NO. 1492/DEL/2019 2 | P A GE 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUT ATTENTION TO THE IMPUGNED ORDER OF THE LD. CIT(E) AND SUBMITTED THAT THE SAME IS AN EX-PARTE ORDER. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(E) DID NOT PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE AND TO FILE THE NECESSARY DOCUMENTS. THAT ONLY ONE OPPORT UNITY WAS GRANTED AND DUE TO THE SHORT TIME PERIOD, THE ASSES SEE COULD NOT PRODUCE REQUISITE DETAILS. THEREAFTER, THE LD. CIT( E) DECIDED THE APPLICATION OF THE ASSESSEE U/S 12A OF THE INCOME T AX ACT, 1961 (HEREINAFTER REFERRED TO THE ACT) EX-PARTE OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BAC K TO THE FILE OF THE LD. CIT(EXEMP.) AND THE ASSESSEE MAY BE GIVEN P ROPER OPPORTUNITY TO PRESENT ITS CASE AND PRODUCE RELEVAN T DOCUMENT NECESSARY FOR THE JUST DECISION OF THE CASE. 3. THE LD. DR, THOUGH, HAS RELIED UPON THE ORDER O F THE LD. CIT(EXEMP.) HOWEVER, HAS NOT OBJECTED TO THE RE STORATION OF THE MATTER TO THE FILE OF THE LD. CIT (EXEMP.). ITA NO. 1492/DEL/2019 3 | P A GE 4. IN VIEW OF THIS, THE IMPUGNED ORDER OF THE LD. CIT(EXEMP.) IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(EXEMP.) WITH A DIRECTION TO GIVE THE ASS ESSEE PROPER OPPORTUNITY TO PRESENT ITS CASE AND FURNISH THE NEC ESSARY DOCUMENTS/EVIDENCES AND THEN DECIDE THE APPLICATION OF THE ASSESSEE IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08/ 10/2021. SD/- SD/- (ANIL CHATURVEDI) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI; DATED: 08 / 10/2021 . F{X~{T F{X~{T F{X~{T F{X~{T COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI