Rama Social Reforms Educational Society, Meerut V. ITO (Exemption) Ward, Ghaziabad

ITA 2359/DEL/2023

AI Insights

The case involves Rama Social Reforms Educational Society, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) for the assessment year 2016-17. The primary contention was the dismissal of their appeal by the CIT (Appeals) without providing an adequate opportunity for the assessee to be heard. The assessee's authorized representative had passed away due to COVID-19, leading to delays in obtaining necessary documents to represent their case. The Income Tax Officer (Exemption), Ghaziabad, was the respondent. The tribunal, considering the circumstances and the principles of natural justice, decided to restore the matter to the CIT (Appeals) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113165 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 20-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

I.T.A. No. 2359/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 2359/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2016-17 Rama Social Reforms Educational Society, 224, S. K. Road, Arya Nagar, Meerut, Uttar Pradesh – 250 002. बनाम Vs. Income Tax Officer, (Exemption) Ward, Ghaziabad. PAN No. AABTR0291B अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri V. Raja Kumar, Advocate; राज᭭वकᳱओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 05/10/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 11/10/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred I.T.A. No. 2359/Del/2023 2 to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] dated 23.06.2023 for assessment year 2016-17. 2. The ld. Counsel for the assessee, at the outset, submits that the appeal was disposed of by the ld. CIT (Appeals) without providing adequate opportunity of hearing. Ld. Counsel submits that assessee sought adjournment on various occasions for the reason that the Authorized Representative expired due to COVID–19 and the assessee applied for certain certified copies from the Assessing Officer and sought adjournment as the assessee was not in a position to represent its case without the copies of the document. However, the ld. CIT (Appeals) dismissed the appeal of the assessee without giving any opportunity. 3. The ld. DR has no serious objection in restoring the matter back to the ld. CIT (Appeals). 4. Heard both the sides and perusing the evidences furnished before me it is observed that the assessee requested the ld. CIT (Appeals) to adjourn the hearing as the authorized representative expired due to COVID–19. As such complete record for preparing and representing the appeal was not available with the assessee, the assessee had applied for copies of the documents from the Assessing Officer. The assessee could collect documents partially and still some of the documents remained to be collected. However, it seems that the appeal of the assessee was dismissed by the ld. CIT (Appeals) without giving any further time though the assessee sought for adjournment. Taking the totality of facts and circumstances into consideration I am of the view that this appeal I.T.A. No. 2359/Del/2023 3 should go back to the file of the ld. CIT (Appeals) for deciding afresh after providing adequate opportunity of being heard to the assessee. Thus, the same is restored to the file of the ld. CIT (Appeals) for deciding the appeal afresh. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 11/10/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 11/10/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 05.10.2023 Date on which the typed draft is placed before the dictating member 06.10.2023 Date on which the typed draft is placed before the other member 11.10.2023 Date on which the approved draft comes to the Sr. PS/ PS 11.10.2023 I.T.A. No. 2359/Del/2023 4 Date on which the fair order is placed before the dictating member for pronouncement 11.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 11.10.2023 Date on which the final order is uploaded on the website of ITAT 11.10.2023 Date on which the file goes to the Bench Clerk 11.10.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order