Shankarananda Foundation, Sambalpur V. ITO(Exemptions), Sambalpur

ITA 291/CTK/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1222 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-01-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH , CUTTACK , . . , BEFORE SHRI CHANDRA MOHAN GARG, J M AND SHRI L .P. SAHU, A M ./ ITA NO . 291 /CTK/201 8 ( / ASSESSMENT YEAR :201 5 - 201 6 ) M/S SHANKARANANDA FOUNDATION AT - PRABHUJEE ENGLISH MEDIUM SCHOOL, BRUNDABAN VIHAR, SAMBALPUR - 768106 VS. ITO(EXEMPTION), SAMBALPUR ./ PAN NO. : A AGTS 4138 K ( / A PPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI J.M.PATTNAIK , AR /REVENUE BY : SHRI S UBHENDU DUTTA, DR / DATE OF HEARING : 21 /0 8 /2019 / DATE OF PRONOUNCEMENT : 04 /0 9 /201 9 / O R D E R PER L.P.SAHU, A M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( A ) , SAMBALPUR , DATED 17.04.2018 , ON THE FOLLOWING GROUNDS : - 1. FOR THAT, THE LD CIT(A), SAMBALPUR HAS ERRED BOTH ON FACTS AND LAW IN DISMISSING APPEAL IN LIMINE AS NOT ADMITTED IGNORING BONA FID E & GENUINE GROUNDS OF MEDICAL EMERGENCY FOR WHICH SECRETARY COULD NOT FILE APPEAL IN TIME & IGNORING REQUEST FOR CONDONATION OF DELAY. 2. FOR THAT THE LD CIT(A) HAS ERRED ON FACTS AND LAW IN NOT ADJUDIC ATING THE MATTER EVEN ON EX PARTE AND THROWING THE ASSESSEE OF HIS RIGHT ON HYPER TECHNICALITY OF LAW OF LIMITATION; 3. FOR THAT THE LEARNED CIT (A) HAS ERRED IN SUSTAINING THE ERRONEOUS ORDER OF LEARNED AO IN IGNORING THE CLAIM OF EXPENDITURE BEING THE INSTITUTION REGISTERED U/S.1 2A OF THE I.T. ACT; ITA NO . 291 /CTK/201 8 2 4. FOR THAT ANY OTHER GROUNDS INCIDENTAL TO THE GROUNDS OF THIS CASE MAY KINDLY BE PERMITTED TO URGE AT THE TIME OF HEARING OF THE CASE. 5. FOR THAT, ANY OTHER EVIDENCES INCIDENTAL TO THE GROUNDS OF T HIS CASE MAY KINDLY BE PERMITTED TO ADDUCE AT THE TIME OF HEARING OF THE CASE. 2. THEREAFTER THE ASSESSEE VIDE DATED 18.07.2018 HAS FILED ADDITIONAL GROUND OF APPEAL, WHICH READS AS UNDER : - A. FOR THAT THE LEARNED CIT (A) HAS FAILED TO TAKE NOTE OF THE FACT THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EACH OTHER, THE CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED FOR THE OTHER SIDE CANNOT CLAIM TO HAVE VESTED RIGHT IN INJUSTICE BEING DONE BECAUSE OF NON INTENTIONAL /NON DELIBERATELY DELAY. THE ASSESSEE COULD NOT GET OPPORTUNITY TO POINT OUT THE SAME AS THE ORDER WAS MADE EX PARTE. 3. LD. AR, AT THE OUTSET, APART FROM THE GROUNDS OF APPEAL, ON THE BASIS OF ADDITIONAL GROUND, SUBMITTED THAT THE ASSESSEE COULD BE HEARD BY THE AUTHORITIES BELOW AS NO OPPORTUNITY OF HEARING HAS BEEN PROVIDED EITHER BY THE ASSESSING OFFICER OR BY THE CIT(A). THEREFORE, LD. AR PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE AO . 4 . LD. DR SUBMITTED THAT THE ASSESSEE DOES NOT W ANT TO PURSUE THE APPEAL, THEREFORE, THE CIT(A) HAS RIGHTLY DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. LD. DR FURTHER SUBMITTED THAT THE ASSESSEE ALSO DID NOT BOTHER TO ATTEND EITHER BEFORE THE AO OR BEFORE THE CIT(A) , THEREFORE, HE PRAY ED FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. 5 . AFTER CONSIDERING THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSING THE MATERIAL AVAILABLE ON RECORD , WE FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PA RTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART THE ASSESSEE. EVEN IN THE ASSESSMENT PROCEEDINGS, THE ASSESSEE ITA NO . 291 /CTK/201 8 3 COULD NOT APPEAR BEFORE THE AO. HOWEVER, BEFORE US, LD. AR HAS FILED PAPER BOOK CONTAINING PAGES 1 TO 53 ALONG WITH COPY OF THE TRUST DEED AND WRITTEN SUBMISSIONS AND SUBMITTED THAT DUE TO SOME INADVERTENT CIRCUMSTANCES , AS STATED IN THE WRITTEN SUBMISSIONS , THE ASSESSEE COULD NOT APPEAR BEFORE BOTH THE AUTHORITIES BELOW. LD. AR ALSO SUBMITTED THAT ASSESSEE IS AN E DUCATIONAL INSTITUTION AND HAS BEEN GRANTED APPROVAL U/S.80G(5)(VI) OF THE ACT. THEREFORE, PRAYED FOR ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAM BEFORE THE AO. WE , THEREFORE, OF THE VIEW THAT THE ASSESSEE WAS NOT GRANTED DUE OPPORTUNITY OF HEARING EITHE R BEFORE THE AO OR BEFORE THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO. ACCORDINGLY, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO FOR FRAMING DE NOVO ASSESSMENT CONSIDERING SUBMISSIONS AND DOCUMENTS TO BE PRODUCED BY THE ASSESSEE , AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE I S ALSO DIRECTED TO APPEAR BEFORE THE AO ON 09.10.2019 AND COOPERATE WITH THE AO IN EARLY DISPOSAL OF THE CASE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . O RDER PRONOUNCED IN THE OPEN COURT ON 04 /0 9 / 201 9 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 04 / 0 9 /201 9 . . / PKM , S R.P.S. ITA NO . 291 /CTK/201 8 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . M/S SHANKARANANDA FOUNDATI ON AT - PRABHUJEE ENGLISH MEDIUM SCHOOL, BRUNDABAN VIHAR, SAMBALPUR - 768106 2. / THE RESPONDENT - ITO(EXEMPTION), SAMBALPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CU TTACK 6. / GUARD FILE. //TRUE COPY//