Shri Chandraprabhuji Bhagwan Jain Daherasar, Surat V. CIT (Exemption), Ahmedabad, Ahmedabad

ITA 194/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2804 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-04-2024
• Assessment Year: misc
• Appeal Filed On: 20-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.194/SRT/2024 (AY: 2024-25) (Physical Hearing) Chandraprabhuji Bhagwan Jain Daherasar, 7/3101-3102, Shravak Sheri, Saiyadpura, Surat – 395003. Vs. The CIT(Exemption), Ahmedabad èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHTS2227G (Appellant) (Respondent) Appellant by Shri Deven K. Kapadia, CA Respondent by Shri Ravi Kant Gupta, CIT(DR) Date of Hearing 24/04/2024 Date of Pronouncement 25/04/2024 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal emanates from the order dated 09.10.2023 passed by the Learned Commissioner of Income-tax (Exemption), Ahmedabad [in short “the Ld. CIT(E)”], wherein Ld. CIT(E) rejected assessee’s application filed in Form No.10AB u/s 12A(1)(ac)(iii) of the Income-tax Act (for short ‘the Act’) and also cancelled the provisional registration. 2. The Learned Authorized Representative (Ld. AR) submitted that order passed by the ld. CIT(E) is an ex parte order, as the assessee could not file relevant documents and evidences before the Ld. CIT(E). He stated that the order was not served on the assessee. Subsequently, the assessee requested through e-mail and in response thereto, the order was served. 2 ITA No.194/SRT/2024 Chandraprabhuji Bhagwan Jain Daherasar The Ld. AR further submitted that now the assessee is ready to submit relevant documents and details before the Ld.CIT(E) and hence matter may be remitted back to the file of the Ld. CIT(E) for fresh adjudication on merit. 3. On the other hand, learned Commissioner of Income Tax – Departmental Representative (Ld. CIT-DR) for the Revenue submitted that assessee-trust was negligent during the proceedings before Ld. CIT(E). Therefore, the appeal of the assessee may be dismissed. 4. We have head both the parties and perused the material available on record. The Ld. CIT(E) issued two notices on 11.08.2023 and 15.09.2023 but there was no compliance from the assessee. The Ld. CIT(E) has observed that the assessee failed to file documentary evidence to enable him to satisfy about the genuineness of the activities of the trust and whether these activities are in consonance with the objects of the trust. The Ld. AR has contended before us that the principles of natural justice was not adhered to and the assessee is ready to submit all details and evidences needed by the Ld. CIT(E) and one more opportunity may be given to present its case. We find that assessee could not pursue his case before the Ld. CIT(E) by filing necessary evidences and documents. Hence, we are of the view that one more opportunity should be given to the assessee to file relevant documents and evidences before Ld. CIT(E ) and to plead his case before the Ld. CIT(E). It is settled law that principles of natural justice require that the affected party is granted sufficient opportunity of being 3 ITA No.194/SRT/2024 Chandraprabhuji Bhagwan Jain Daherasar heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(E) for de novo adjudication and to pass a speaking order after affording sufficient opportunity of being heard to the assessee. The assessee is also directed to file necessary documents and evidences as needed by the Ld. CIT(E). For statistical purposes, the appeal of the assessee is treated as allowed. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 25/04/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat Ǒदनांक/ Date: 25/04/2024 SAMANTA Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat