M/s. Second Innings, Bangalore V. Commissioner Of Income Tax (Exemptions), Bengaluru

ITA 2351/BANG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8539 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-08-2021
• Assessment Year: 2019-2020
• Appeal Filed On: 13-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 80G

Judgement Text

ITA NO.2351/BANG/2019 M/S. SECOND INNINGS, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL CBENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2351/BANG/2019 ASSESSMENT YEAR: 2019-20 M/S. SECOND INNINGS C/O AJAY GEMS &JEWELLERY # 24, 5 TH CROSS, GANDHINAGAR BANGALORE 560 009 PAN NO :AASTS7389E VS. CIT (EXEMPTION) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI PRADEEP KUMAR, D.R. DATE OF H EARING : 12.08.2021 DATE OF PRONOUNCEMENT : 12.08.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 20.9.2019 PASSED BY LD. CIT(EXEMPTIONS), BANGALORE REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING RECOGNITI ON U/S 80G OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT]. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE ALS O NOTICED THAT NOTICE WAS SENT TO ASSESSEE BY REGISTERED POST ON THE EARLIER OCCASION AND THE SAME WAS DULY ACKNOWLEDGED. SUBSE QUENTLY, ON ONE OCCASION, AN ADJOURNMENT LETTER WAS RECEIVED FR OM M/S. DAGLIYA & COMPANY, SEEKING ADJOURNMENT WITH UNDERTAKING THA T THEY WILL ITA NO.2351/BANG/2019 M/S. SECOND INNINGS, BANGALORE PAGE 2 OF 3 FURNISH POWER OF ATTORNEY. HOWEVER, NO POWER OF AT TORNEY HAS BEEN FILED TILL DATE. HENCE, WE PROCEED TO DISPOSE OF TH E APPEAL EX-PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. WE NO TICE THAT THE DETAILS CALLED FOR FROM THE ASSESSEE BY LD CIT( E) DURING THE COURSE OF PROCESSING OF APPLICATION FILED BY THE AS SESSEE SEEKING RECOGNITION U/S 80G OF THE ACT WERE DULY FILED BEFO RE HIM BY THE ASSESSEE. HOWEVER, THE LD. CIT(E) HAS REJECTED THE APPLICATION WITHOUT GIVING FURTHER OPPORTUNITY TO THE ASSESSEE, BY OBSERVING THAT THE ASSESSEE HAS NOT CARRIED OUT SUFFICIENT AC TIVITIES. IN OUR VIEW, THE ORDER SO PASSED BY LD. CIT(E) IS CRYPTIC IN NATURE AND LACKS PROPER REASONING. WE NOTICE THAT THE LD CIT( E) HAS NOT POINTED OUT FAILURE OF THE ASSESSEE TO COMPLY WITH THE CONDITIONS PRESCRIBED FOR GRANTING THE RECOGNITION. ACCORDING LY, WE ARE OF THE VIEW THAT THE APPLICATION FILED BY THE ASSESSEE SEE KING RECOGNITION U/S 80G OF THE ACT REQUIRES FRESH EXAMINATION AT HI S END. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD. C IT(E) AND RESTORE THE ISSUE TO HIS FILE FOR EXAMINING THE APPLICATION OF THE ASSESSEE AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUG, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 12 TH AUG, 2021. VG/SPS ITA NO.2351/BANG/2019 M/S. SECOND INNINGS, BANGALORE PAGE 3 OF 3 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.