SUNDERGARH EDUCATIONAL TRUST, AT- SANKARA, SUNDARGARH V. ITO, EXEMPTION- WARD, SAMBALPUR, INCOME TAX DEPARTMENT, SAMBALPUR

ITA 156/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6828 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 29-05-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 29-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Sundargarh Trust, At Sundargarh PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC 19 for the assessment year 2. Shri Sandeep Charan Dass, ld Sr DR 3. It was submitted by ld AR that education by running a school and also involves in other charitable activit and registered under section 12AA(1)(b)(i) of the Act. The registration has been granted with effect from 1.10.2013. It was the submission that the assessment was selected for limited scrutiny under CASS and the notices IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.156/CTK/2024 Assessment Year : 2016-17 Educational , At-Sankara, Vs. ITO, Exemption, Ward, Sambalpur PAN/GIR No.AAJTS 8670 H (Appellant) .. ( Respondent Assessee by : Shri Sandeep Kumar Jena, Adv Revenue by : Shri Charan Dass, ld Sr DR Date of Hearing : 30/0 Date of Pronouncement : 30/0 O R D E R This is an appeal filed by the assessee against the order of the ld dated 5.2.2024 in Appeal No.CIT(A) Sambalpur/10173/2018 for the assessment year 2016-17. Sandeep Kumar Jena, ld AR appeared for , ld Sr DR represented on behalf of the revenue. It was submitted by ld AR that the assessee is a trust, imparting education by running a school and also involves in other charitable activit and registered under section 12AA(1)(b)(i) of the Act. The registration has been granted with effect from 1.10.2013. It was the submission that the assessment was selected for limited scrutiny under CASS and the notices Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Exemption, Ward, Sambalpur Respondent) Sandeep Kumar Jena, Adv , ld Sr DR 05/2024 /05/2024 inst the order of the ld Sambalpur/10173/2018- appeared for the assessee. Shri represented on behalf of the revenue. the assessee is a trust, imparting education by running a school and also involves in other charitable activities and registered under section 12AA(1)(b)(i) of the Act. The registration has been granted with effect from 1.10.2013. It was the submission that the assessment was selected for limited scrutiny under CASS and the notices ITA No.156/CTK/2024 Assessment Year : 2016-17 Page2 | 3 u/s.143(2) and 142(1) were issued to the assessee with digital signature through e-mail seeking compliances. However, due to some unavoidable circumstances and miscommunication, the assessee could not submit any document through e-proceedings, therefore, the AO has passed the order u/s.144 of the Act determining the taxable income of Rs.46,02,840/- without assigning any reason. Even the appellate order has been passed exparte on the ground of non-prosecution. It was his prayer that the order of the ld CIT(A) may be set aside and assessee may be granted one more opportunity to furnish the required documents before the AO. In reply, Sr DR submitted that despite giving various opportunities by the AO and ld CIT(A), the assessee has remained silent. Hence, sending the matter Again to the AO will not serve any purpose. 4. I have considered the rival submissions. I find that substantial opportunities have been granted by ld CIT(A) as is evident from the order of the ld CIT(A). I also find that before the AO, the assessee could not produce the relevant details despite given several opportunities. Before me, ld AR has prayed to grant one more opportunities to furnish the required details and participate in the set aside proceedings. Therefore, in the interest of justice, I set aside the orders of the ld CIT(A) and remit the matter back to the file of the Assessing Officer adjudication afresh after affording reasonable opportunities of hearing to the assessee, subject to cost of Rs.5,000/- (Rupees five Thousand only) to be deposited within 60 ITA No.156/CTK/2024 Assessment Year : 2016-17 Page3 | 3 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500. In the event the cost is not paid, the orders passed by the ld CIT(A) and that of the AO would stand confirmed. The assessee is also directed to cooperate with the Assessing Officer for adjudication of the issue afresh as per law. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/05/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 30/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sundargarh Educational Trust, At-Sankara, Sundargarh 2. The Respondent: ITO, Exemption, Ward, Sambalpur 3. The CIT(A)- Hyderabad 4. Pr.CIT, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//