Church of our Lady of Grace, Palghar V. Commissioner of Income-Tax (Exemption), , Pune

ITA 196/PUN/2022

AI Insights

The case involves an appeal by the Church of Our Lady of Grace against the order of the Commissioner of Income Tax (Exemption), Pune, dated 30.03.2021, for the assessment year 2010-11. The appeal was initially delayed by 305 days but was accepted due to the extension of limitation periods by the Supreme Court. The primary contention in the appeal was the alleged lack of a reasonable opportunity for the appellant to be heard before the CIT (Exemption) passed the order. The ITAT found that the notice period provided to the appellant was insufficient, thus necessitating a remand for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137142 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 04-01-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2022
• Other Referred Cases: Cognizance for Extension of Limitation, [2022] 134 taxmann.com 307 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Opportunity of being heard; Period of limitation
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.196/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2010-11 Church of Our Lady of Grace, Papdy, Vasai (West), Palghar- 401207. PAN : AAATC2633H Vs. CIT (Exemption), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the ld. Commissioner of Income Tax (Exemption), Pune [‘the CIT (Exemption)’] dated 30.03.2021 for the assessment year 2010-11. 2. At the outset, we find that there is a delay in filing the present appeal by 305 days. The impugned order u/s 263 was passed by the Assessee by : Shri M. A. Gohel Revenue by : Shri Keyur Patel Date of hearing : 05.01.2023 Date of pronouncement : 06.01.2023 ITA No.196/PUN/2022 2 ld. CIT (Exemption) on 30.03.2021. The Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, [2022] 134 taxmann.com 307 (SC) has extended the period of limitation upto February, 2022. Therefore, from the end of the extended period, the appeal was required to be filed on or before 31.04.2022. Since the present appeal was filed on 05.04.2022, therefore, the delay is condoned in terms of the order of the Hon’ble Supreme Court cited supra. 3. Further, a plea was taken by the ld. AR that the ld. CIT (Exemption) had passed the impugned order without granting reasonable opportunity of being heard to the appellant before him. On perusal of the paragraph no.5 of the impugned order, we find that a show-cause u/s 263 was issued on 24.03.2021 and the impugned order was passed on 30.03.2021. The impugned order does not reveal as to date of receipt of the show cause notice by the assessee. In any event, we are of the considered opinion that the time granted to assessee to respond to the show-cause notice u/s 263 is only 5 days, which is unreasonably short time to respond to the show-cause notice u/s 263 of the Act. In the circumstances, we are of the considered opinion that in the interests of justice, the matter ITA No.196/PUN/2022 3 be remanded back to the file of the ld. CIT (Exemption) for de novo proceedings in accordance with law after affording reasonable opportunity of being heard to the appellant. 4. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 06 th day of January, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 06 th January, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT (Exemption), Pune. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.