M/s Kandi Friends Educational Trust (Regd.), Mohali V. DCIT, C-1 (E), Chandigarh

ITA 242/CHANDI/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5527 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-08-2018
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR GULSHASN RAJ
• Assessee Lawyers: BHAGAT; RAJINDER CHOPRA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 242/CHD/2018 / ASSESSMENT YEAR : 2014-15 M/S KANDI FRIENDS EDUCATIONAL TRUST (REGD), BHADDAL, DCIT, (EXEMPTIONS) CHANDIGARH ./PAN NO: AAATK2935N / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. M.R. BHAGAT, ADVOCATE AND SH. RAJINDER CHOPRA, CA ' ! / REVENUE BY : DR. GULSHASN RAJ, CIT DR # $ % /DATE OF HEARING : 14.08. 2018 &'() % / DATE OF PRONOUNCEMENT : .2018 %' / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 19.12.2017 OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO SH OW THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT O F PROSECUTION AND FURTHER NO ORDER HAS BEEN PASSED ON THE MERITS OF T HE APPEAL. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT AN ADJOURNMENT A PPLICATION WAS MOVED TO THE CIT(A) FOR ADJOURNMENT OF THE CASE IN THE MONTH OF JANUARY 2018, ITA NO.242/CHD/2018 M/S KANDI FRIENDS EDUCATIONAL SOCEITY, BHADDAL 2 HOWEVER, THE LD. CIT(A) FIXED THE CASE FOR 19.12.20 17. HOWEVER, THE ASSESSEE COULD NOT GET THE NOTICE OF THE DATE OF HE ARING. 3. CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. COU NSEL FOR THE ASSESSEE AND ALSO TAKING NOTE OF THE FACT THAT THE LD. CIT(A) HAS NOT PASSED ANY ORDER ON MERITS OF THE CASE, IN OUR VIEW , THE INTEREST OF JUSTICE WILL BE WELL SERVED IF THE ASSESSEE IS GIVEN AN OPP ORTUNITY OF HEARING BEFORE THE LD. CIT(A). THE IMPUGNED ORDER OF THE C IT(A) IS, THEREFORE, SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. NEEDLESS TO SAY THAT THE LD. CIT(A) WILL GI VE PROPER OPPORTUNITY TO THE ASSESSEE OR HIS COUNSEL TO PRESENT THE CASE OF THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5.11.2018 SD/- SD/- DATED : 05.11.2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER