Income Tax Officer, Income Tax ( Exemption), sambalpur V. Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada

ITA 33/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3285 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-03-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 22-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Income Tax Officer (Exemption), Sambalpur PAN/GIR No (Appellant Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada PAN/GIR No (Cross objector) This is CIT(A), NFAC, Delhi 18/10035076 No..2/CTK/2024 is filed by the assessee IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.33/CTK/2024 Assessment Year : 2018-19 Income Tax Officer (Exemption), Sambalpur Vs. Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada PAN/GIR No.AAAAJ 9932 H (Appellant) .. ( Respondent C.O.No./CTK/2024 (in ITA No.33/CTK/2024) Assessment Year : 2018-19 Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada Vs. Income Tax Officer (Exemption), Sambalpur PAN/GIR No.AAAAJ 9932 H Cross objector) .. (Appellant) Assessee by : None (adjournment petition) Revenue by : None Date of Hearing : 26/0 Date of Pronouncement : 26/0 O R D E R an appeal filed by the revenue against the order of the ld CIT(A), NFAC, Delhi dated 24.11.2023 in Appeal No. for the assessment year 2018-19. .2/CTK/2024 is filed by the assessee against the appeal of the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada Respondent) .33/CTK/2024) Income Tax Officer (Exemption), Sambalpur Appellant) : None (adjournment petition) 03/2024 /03/2024 inst the order of the ld in Appeal No.NFAC/2017- The cross objection against the appeal of the revenue. ITA No.33/CTK/2024 C.O.No.2/CTK/2024 Assessment Year : 2018-19 Page2 | 3 2. None appeared on behalf of the assessee. However, ld AR for the assessee has sought adjournment as also the ld Sr DR of the revenue on the ground that 26.3.2024 is a holiday on account of ‘Holi’. ‘Holi’ was on 25.3.2024, which was on Monday and was a holiday. 26.3.2024 is not a holiday and the notice of hearing has been issued much in advance. Consequently, grounds raised in the adjournment petitions are found to be unsupported and, therefore, I reject the petitions and appeal of the revenue and cross objection of the assessee are disposed of on merits. 3. A perusal of the order of the ld CIT(A), most specifically at para 4.2, shows that the ld CIT(A) has followed the judicial discipline in following the order of the Jurisdictional ITAT, Cuttack Bench in assessee’s own case in ITA No.73/CTK/2022 dated 2.3.2023 for the assessment year 2015-16, wherein, the issue in the appeal regarding the claim of exemption u/s.11 has been held in favour of the assessee. This being so, as it is noticed that the ld CIT(A) has followed the judicial discipline and has followed the order of the Tribunal in assessee’s own case for the assessment year 2015-16 (supra), I find no error in the order of the ld CIT(A), which calls for any interference. Consequently, the appeal of the revenue stands dismissed. As the appeal of the revenue stands dismissed, the cross objection of the assessee also stands dismissed as the same is in support of the order of the ld CIT(A). ITA No.33/CTK/2024 C.O.No.2/CTK/2024 Assessment Year : 2018-19 Page3 | 3 4. In the result, appeal of the revenue and cross objection of the assessee is dismissed. Order dictated and pronounced in the open court on 26/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 26/03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Income Tax Officer (Exemption), Sambalpur 2. The Respondent: Jeevan Kalyana Sadhana Kendra, Junwani, Nuapada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//