Sri Sathyanarayana Vaikunta Ashrama, Bengaluru V. Income Tax Officer, (Exemptions) Ward-3, , Bengaluru

ITA 2913/BANG/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6805 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO S . 2868 & 2913 /BANG/201 7 ASSESSMENT YEAR :20 1 7 - 1 8 SRI SATHYANARAYANA VAIKUNTA ASHRAMA, # 57, PEMME GOWDA ROAD, 2 ND CROSS, MUNIREDDY PALYA, J.C. NAGAR, BANGALORE 560 006. PAN: AASTS0039F VS. THE ITO (EXEMPTIONS), WARD 3, BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, CA RESPONDENT BY : MS. NEERA MALHOTRA, CIT (DR) DATE OF HEARING : 23 .04.201 9 DATE OF PRONOUNCEMENT : 25 .04.201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LD. CIT (E), BANGALORE BOTH DATED 25.10.2017. OUT OF THESE TWO, ONE ORDER IS PASSED U/S. 12AA AND SECOND ORDER IS PASSED U/S. 80G (5) OF IT ACT. BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT AS PER THE IMPUGNED ORDER PASSED BY LD. CIT(E), IT IS STATED THAT NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY SPEED POST BUT THE SAME HAS BEEN RETURNED BY POSTAL AUTHORITIES WITH THE REMARKS INSUFFICIENT ADDRESS. HE SUBMITTED THAT AT THE SAME ADDRESS, THE ASSESSEE HAS RECEIVED THE NOTICE OF HEARING FROM THE TRIBUNAL AND THE COPY OF ORDER FROM CIT (E). SHE SUBMITTED THAT UNDER THESE FACTS, THE ENTIRE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(E) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE IMPUGNED ORDERS OF LD. CIT(E), BANGALORE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT THIS IS UNDISPUTED THAT THE NOTICE OF HEARING SENT BY CIT(E) TO THE ASSESSEE HAD NOT BEEN ITA NOS. 2868 & 2913/BANG/2017 PAGE 2 OF 2 SERVED ON THE ASSESSEE BECAUSE IN THE IMPUGNED ORDER ITSELF, IT IS NOTED BY CIT(E) THAT THE NOTICE HAS COME BACK UNSERVED WITH THE REMARKS INSUFFICIENT ADDRESS. WE ALSO FIND THAT ON THE SAME ADDRESS, THE ORDER WAS SENT BY CIT (E) AND IT HAS BEEN SUBMITTED BEFORE US THAT THE ORDER SENT BY CIT (E) WAS DULY SERVED ON THE ASSESSEE. IN THE FORM 36 FILED BY ASSESSEE BEFORE THE TRIBUNAL ALSO, THE ADDRESS GIVEN IS SAME AND THE NOTICE OF HEARING WAS SENT BY TRIBUNAL TO THIS ADDRESS WHICH HAS BEEN DULY SERVED ON THE ASSESSEE. CONSIDERING ALL THESE FACTS, WE FEEL IT PROPER TO SET ASIDE THE IMPUGNED ORDERS OF LD. CIT (E) AND RESTORE BACK THE MATTER TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO ASSESSEE. WE ORDER ACCORDINGLY. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 25 TH APRIL, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.