M/s. OMCC & OMCC Junior College, Bhadrak V. ACIT, Balasore Circle, Balasore

ITA 21/CTK/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7217 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 19-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO.21 /CTK/2016 ASSESSMENT YEAR : 2010 - 2011 M/S. OMCC & OMCC JUNIOR COLLEGE, KANCHAN BHAGABAN EDUCATIONAL TRUST, AT: BANKA SAHI, PO:BHADRAK. VS. ACIT, BALASORE CIRCLE, BALASORE. PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 1 7 /01/ 2017 DATE OF PRONOUNCEMENT : 17 /01/ 2017 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - CUTTACK, DATED 30.10.2015 , FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. THE APPEAL WAS FIXED ON 20.12.2016 WHEN LD A.R. OF THE ASSESSEE SOUGHT ADJOURNMENT FOR FILING THE AFFIDAVIT TO THE EFFECT THAT THE ASSESSEE HAD NOT RECEIVED THE ASSESSMENT ORDER DATED 20.2.2013 PASSED BY THE ASSESSING OFFICER AND, THEREFORE, THE APPEAL BEFORE THE LD CIT(A) WAS TIME BARRED BY 342 2 ITA NO.21/CTK/2016 ASSESSMENT YEAR :2010 - 2011 DAYS. THE APPEAL WAS, ACCORDINGLY, ADJOURNED FOR TODAY I.E. 17.1.2017. TODAY, WHEN THE MATTER WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THE BENCH PROCEEDED TO HEAR AND DISPOSE OF THE APPEAL AFTER CONSIDERING THE SUBMISSION OF LD D.R. AND THE MATERIALS AVAILABLE ON RECORD. 3. LD A.R. OF TH E ASSESSEE HAS FILED AN AFFIDAVIT OF SHRI SATYANARAYAN MOHANTY, MANAGING TRUSTEE OF KANCHAN BHAGABAN EDUCTIONAL & CHARITABLE TRUST DATED 19.12.2016 SWORN BEFORE THE NOTARY PUBLIC, BHADRAK, WHEREIN, IT IS STATED IN PARA 2 AS UNDER: THAT, THE LD CIT(A), CUT TACK HAS STATED THAT LD AO HA S SENT THE ASSESSMENT ORDER BY SPEED POST VIDE DESPATCH NO.6954 DT.25.3.2013 VIDE SPEED POST NO.EO - 484338343 IN BUT THE SAME WAS NOT NEVER RECEIVED BY THE ASSESSEE. 4. LD D.R. SUBMITTED THAT IN VIEW OF ABOVE AFFIDAVIT FILED BY THE ASSESSEE, THE MATTER MAY BE RESTORED BACK TO TH E FILE OF THE LD CIT(A) TO DISPOSE OF THE APPEAL OF THE ASSESSEE ON MERITS AFTER CONDONING THE DELAY IN FILING THE APPEAL BEFORE LD CIT(A) BY THE ASSESSEE. 5. HENCE, I SET ASIDE THE ORDER OF LD CIT(A) . I CONDONE THE DELAY OF 342 DAYS IN FILING APPEAL BEFORE THE CIT(A). I RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO RE - ADJUDICATE THE APPEAL OF THE ASSESSE ON MERIT. THE CIT(A) SHALL ALLOW REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSE . 3 ITA NO.21/CTK/2016 ASSESSMENT YEAR :2010 - 2011 6. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCE D IN THE OPEN COURT ON 1 7 / 01/2017 IN THE PRESENCE OF PARTIES. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 17 /01 /2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTACK 1. THE APPELLANT : M/S. OMCC & OMCC JUNIOR COLLEGE, KANCHAN BHAGABAN EDUCATIONAL TRUST, AT: BANKA SAHI, PO:BHADRAK. 2. THE RESPONDENT. ACIT, BALASORE CIRCLE, BALASORE. 3. THE CIT(A) CUTTACK 4. CIT , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//