M/sGramin Shiksha Samiti, Sirsa V. Commissioner of Income Tax (Exemption), Chandigarh

ITA 324/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4533 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 20-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C CHANDRAKANTA CIT
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 324/CHD/2020 / ASSESSMENT YEAR : 2017-18 M/S GRAMIN SHIKSHA SAMITI, VPO : MADOSINGHANA, DISTT. SIRSA (HARYANA). VS THE CIT (EXEMPTIONS), CHANDIGARH. ./ PAN NO: AABAG2565J / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE # ! ' / REVENUE BY : SMT. C. CHANDRAKANTA, CIT $ % ! &/ DATE OF HEARING : 09.02.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 10.02.2021 HEARING CONDUCTED VIA WEBEX )+/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 22.08.20 17 OF CIT(E) CHANDIGARH PERTAINING TO 2017-18 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROUNDS INCLUDING GROUND NO. 2 WHICH READS AS UNDER : THAT THE NOTICES AS MENTIONED IN THE APPELLATE ORD ER WERE NEVER SERVED ON THE ASSESSEE-SOCIETY AND AS SUCH, NO REPR ESENTATION COULD BE MADE BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) WHO PASSED AN EX-PARTE ORDER WHICH IS ARBITRARY AND UNJUSTIFIED. ITA 324 /CHD/2020 A.Y. 2017-18 PAGE 2 OF 3 2. THE LD. AR INVITING ATTENTION TO THE IMPUGNED OR DER SUBMITTED THAT THE ASSESSEES APPLICATION HAS BEEN DISMISSED EX-PARTE WHEREIN ONLY ONE OPPORTUNITY OF BEING HEAR D AS PER THE ORDER APPEARS TO HAVE BEEN GRANTED TO THE ASSES SEE. RELYING UPON THE AFFIDAVIT OF SHRI LAL CHAND, S/O S HRI BHOMA RAM, RESIDENT OF VPO MADHOSINGHANA, DISTT. SI RSA, PRESIDENT OF THE SOCIETY, IT WAS HIS SUBMISSION THA T NO NOTICE FOR THE SPECIFIC DATE HAD BEEN RECEIVED BY THE ASSE SSEE. IN THESE CIRCUMSTANCES, IT WAS HIS LIMITED PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE AND THE ASSESSEE IN THE INTERESTS OF JUSTICE MAY BE GRANTED AN OPPORTUNITY OF BEING HEARD BY THE CIT (E) BEFORE PASSING AN ORDER. 3. THE LD. CIT-DR MS. CHANDRAKANTA, AFTER CONSIDERI NG THE RECORD HAD NO OBJECTION TO THE SAID REQUEST. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ASSESSEE BY WAY OF AN APPLICATION U/S 12AA OF THE INCOME TAX AC T REQUESTED FOR GRANT OF REGISTRATION. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE SPECIFIC SOCIETY WAS CREATED ON 28.09.2003. THE RECORD SHOWS THAT THE LD. CIT ( E) SOUGHT VARIOUS DOCUMENTS AND INFORMATION FROM THE ASSESSEE BY LETTER DATED 09.08.2017 FIXING THE DATE OF HEARING AS 17.08.2017, HOWEVER, ON THE SAID DATE, NO ONE APPEA RED ON BEHALF OF THE ASSESSEE. IN THE ABSENCE OF ANY INFOR MATION, ITA 324 /CHD/2020 A.Y. 2017-18 PAGE 3 OF 3 THE ORDER WAS PASSED. THE ASSESSEE HAS PLACED ON R ECORD AN AFFIDAVIT OF THE PRESIDENT OF ASSESSEE SOCIETY STAT ING THAT NO NOTICE FOR THE SPECIFIC DATE HAD BEEN RECEIVED BY T HE ASSESSEE. ON CONSIDERING THE SAME, WE FIND THAT IN THE INTERESTS OF SUBSTANTIAL JUSTICE, IT WOULD BE APPRO PRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF TH E CIT (E) WITH DIRECTION TO PASS A SPEAKING ORDER IN ACCORDAN CE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUN ITY OF BEING HEARD. THE ASSESSEE IN ITS OWN INTERESTS SHA LL ENSURE FULL AND FAIR PARTICIPATION BEFORE THE SAID AUTHORI TY. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 10 TH FEBRUARY,2021. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ()/ THE CIT(A) 5. .34 5, & 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR