Dr. Subhas Chandra Saha Charitable Trust, Coochbehar V. CIT(Exemption), Kolkata

ITA 221/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2727 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 04-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GIRIDHIR DHELIA
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 221 & 222/Kol/2024 Dr. Subhas Chandra Saha Charitable Trust C/o P.K. Saja Hospital Bairagi Dighi Bye Lane Coochbehar - 736101 [PAN : AAETD0949H] Vs CIT (Exemption), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Giridhir Dhelia, A/R Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 17/04/2024 घोषणा कᳱ तारीख /Date of Pronouncement: 29/04/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : Both these appeals are directed at the instance of the assessee against the separate orders of the learned Commissioner of Income Tax (Exemptions), (hereinafter the “ld. CIT(E)”) even dt. 02/01/2024. 2. Though the assessee has raised several grounds of appeal in both these appeals but the ld. Counsel for the assessee, before us submitted that the orders of the ld. First Appellate Authority passed in both these appeals are ex-parte and assessee was not afforded reasonable opportunity of hearing. That the ld. CIT(E) has not disposed off the appeals on merits and if it had been so, the assessee stood a fair chance in succeeding. Therefore, he prayed that both the appeals be restored to the file of the ld. CIT(E) for fresh adjudication on merits, after providing the assessee opportunity of being heard. 2 I.T.A. No. 221 & 222/Kol/2024 Dr. Subhas Chandra Saha Charitable Trust The ld. D/R, though not leaving his grounds, did not oppose this request of the ld. Counsel for the assessee. 3. We have heard rival contentions and perused the material placed before us. We find that the ld. CIT(E) in respect of the instant appeals of the assessee has passed ex-parte orders without dealing with the merits of the case, thereby violating the principles of natural justice. We, therefore, deem it fit to restore the instant appeals of the assessee to the file of the ld. CIT(E) for fresh adjudication on merit. The ld. CIT(E) shall afford the assessee with sufficient opportunity of being heard and thereafter pass a speaking order on merit of the case. Needless to mention that the assessee shall produce all necessary documents/evidence in support of its claims and shall co-operate till the disposal of its appeals. 4. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 29th April, 2024 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 29/04/2024 *SC SrPs 3 I.T.A. No. 221 & 222/Kol/2024 Dr. Subhas Chandra Saha Charitable Trust आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata