M/S NITANAND SHIKSHA SAMITI, DAUSA V. INCOME TAX OFFICER, EXEMPTION WARD, ALWAR

ITA 192/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5436 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARNI DAN JCIT DHK
• Assessee Lawyers: K L MOOLCHANDAN I
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 12AA; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA -@ ITA NO. 192/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 M/S NITANAND SHIKSHA SAMITI, 01, AYODYA NAGAR, WARD NO. 1, DAUSA-303003. C UKE VS. I.T.O. (EXEMPTIONS) WARD-ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AACAN 5958 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI K.L. MOOLCHANDANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI KARNI DAN (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/08/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A), ALWAR DATED 21/12/2018 FOR THE A.Y. 2014-15 IN THE MATTER OF EX PARTE ORDER PASSED U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR NOT PROVIDING DUE AND REASONABLE OPPORTUNITY BY THE A.O. AND PASSING EX PARTE ORDER. ITA 192/JP/2019_ M/S NITANAND SHIKSHA SAMITI VS ITO(E) 2 3. THE LD AR OF THE ASSESSEE INVITED OUR ATTENTION TO THE DOCUMENTS ASKED BY THE A.O. IN HIS EX PARTE ORDER AND FOR WANT OF THE SAME, ADDITION WAS MADE. THE LD AR ALSO FILED AN AFFIDAVIT IN SUPPORT OF THE CONTENTION THAT ON THE DATE FIXED FOR HEARING ON 22/11/2016, THE LD AR OF THE ASSESSEE HAS VISITED THE OFFICE OF THE A.O. BUT THE A.O. WAS NOT AVAILABLE IN HIS CHAIR, THEREFORE, AFTER WAITING FOR THE SOME TIME HE LEFT THE OFFICE. ON THE NEXT VISIT TO THE OFFICE OF A.O., IT WAS INFORMED THAT THE ASSESSMENT ORDER HAS ALREADY BEEN COMPLETED EX PARTE ON 28/11/2016. 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND FOUND FROM THE RECORD THAT THE ASSESSEE IS AN EDUCATIONAL INSTITUTION AND REGISTERED U/S 12AA OF THE ACT W.E.F. 05/10/2015 VIDE ORDER DATED 19/08/2016. AFTER REGISTRATION THIS WAS THE FIRST RETURN FILED BY THE ASSESSEE. HOWEVER, THE A.O. HAS PASSED EX PARTE ORDER ON THE PLEA THAT THE ASSESSEE DID NOT APPEAR. AS PER THE AFFIDAVIT PLACED ON RECORD, THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE AND MOREOVER HE APPEARED BEFORE THE A.O. BUT THE A.O. WAS NOT AVAILABLE. DOCUMENTS FILED BY THE ASSESSEE BEFORE US GOES TO THE ROOT OF THE ISSUE WHICH ARE REQUIRED TO BE EXAMINED BY THE A.O. WHILE DECIDING ELIGIBILITY OF THE ASSESSEES CLAIM OF EXEMPTION. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE A.O. FOR DECIDING THE ISSUE AFRESH AFTER GIVING DUE ITA 192/JP/2019_ M/S NITANAND SHIKSHA SAMITI VS ITO(E) 3 AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE A.O. WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST AUGUST, 2019 SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS [KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21 ST AUGUST, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S NITANAND SHIKSHA SAMITI, DAUSA. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. (E), WARD-ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 192/JP/2019) VKNS 'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR