Samarth Community Forum, Gurgaon V. CIT Exemptions, Chandigarh

ITA 2737/DEL/2022

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121229 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 01-08-2023
• Assessment Year: misc
• Appeal Filed On: 20-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2736/Del/2022 ITA No. 2737/Del/2022 Samarth Community Forum, Flat-1101, Tower-1, Park Vies SPA, Sector-47, Gurgaon-122001 Vs. CIT(Exemptions), Chandigarh-160017 (APPELLANT) (RESPONDENT) PAN No. AAXCS9658Q Assessee by : Sh. Anil Bajaj, CA Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 02.08.2023 Date of Pronouncement: 03.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 22.09.2022 and 23.09.2022. 2. At the outset, both the parties submitted that since the adjudication by the ld. CIT(A) has been an ex-parte, in the fitness of things, the matter should go back to the file of the ld. CIT(A) for adjudication afresh after considering the submissions of the assessee. We are of the considered view that the ends of justice would be well served if an opportunity is given to the assessee. ITA Nos. 2736 & 2737/Del/2022 Samarth Community Forum 2 3. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 03/08/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 03/08/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR