Shri Jamnagar Visha Shrimali Tapgacha Swami Vatsalya Aymbil & Dharmik Fund Khatu, JAMNAGAR V. The Income Tax Officer (Exemption)-Wd-2, Rajkot

ITA 28/RJT/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2262 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NAMITA KHURANA
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ./ ITA NO. 2 8 /RJT/201 9 / ASSE SSMENT YEAR: 201 3 - 1 4 SHRI JAMNAGAR VISH A SHRIMALI TAPGACHH SWAMI VATSALYA AYMBIL & DHARMIK FUND KHATU (JAMAN KHATU) OPP. G.P.O., JAIN PATHSHALA JAMNAGAR VS ITO(EXEMPTION), WARD - 2, RAJKOT PAN NO. AAA TS9 663 H / (APPELLANT) / (RESPON DENT) ASSESSEE BY : NONE REVENUE BY : MRS. NAMITA KHURANA / DATE OF HEARING : 2 6 / 02 /20 20 / DATE OF PRONOUNCEMENT : 28 / 02 / 20 20 PER BENCH : THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 14 . 12 .201 8 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 , RAJKOT ARISING OUT OF THE ORDER DATED 3 0 . 0 3 .201 6 PASSED BY THE IT O(E), WARD - 2, RAJKOT UNDER SECTION 14 3 (3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) FOR THE ASSESSMENT YEAR (A.Y.) 20 1 3 - 1 4 . 2. IT APPEARS THAT THE INSTANT APPEAL HAS BEEN DECIDED BY THE CIT(A) - 3, RAJKOT ON 14.12.2018 EX - PARTE UPHOLDING THE ORDER PASSED BY THE LD. AO. HENCE, IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE WE ARE OF THE VIEW TO ITA NO . 28 /RJT/201 9 AY 201 3 - 1 4 - 2 - GIVE ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE AUTHORITIES BELOW. HENCE, THE PRESENT APPEAL IS DISPOSED OF WITH A DIRECTION UPON THE LD. AO TO RECONSID ER THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND UPON TAKING INTO CONSIDERATION THE EVIDENCES ON RECORD ANY ANOTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE MATTER AND TO PASS A REASONED ORDER THEREON. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE WILL NOT TAKE UNNECESSARY ADJOURNMENT AND WILL COOPERATE WITH THE AUTHORITIES BELOW. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE COU RT ON 28 TH FEBRUARY , 2020 AT RAJKOT . SD/ - SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER ( MADHUMITA ROY ) JUDICIAL MEMBER RAJKOT ; DATED, 28 / 02 /20 20 TANMAY DATTA , SR.PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION - 26 / 02 /20 20 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 6 /02 /20 20 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. - /02/2020 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOU NCEMENT /02/2020 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 8 /02/2020 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .. 8. DATE OF DESPATCH OF THE ORDER