M/s Mount Carmel Educational Society, Chandigarh V. DCIT, C-1, (Exemption), Chandigarh

ITA 346/CHANDI/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4929 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIKHIL GOYALCA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES SMD, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 346/CHD/2018 ASSESSMENT YEAR: 2013-14 M/S MOUNT CARMEL VS THE DCIT, EDUCATIONAL SOCIETY, CIRCLE-1(EXEMPTION), SECTOR 47-B, CHANDIGARH. CHANDIGARH. PAN : AABTM5447J (A PPELLANT) (RESPONDENT) APPELLANT BY : SHRI NIKHIL GOYAL,CA RESPONDENT BY : SHRI MANOJ KUMAR, SR.DR DATE OF HEARING : 12.06.2018 DATE OF PRONOUNCEMENT : 14.06.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 17.01.2018 OF CIT(A) CHA NDIGARH PERTAINING TO 2013-14 ASSESSMENT YEAR 2. THE LD. AR AT THE TIME OF HEARING INVITING ATTENTION TO GROUND NOS. 1 TO 3 RAISED IN THE PRESENT APPEAL SUBMITTED THAT THE NO TICES STATED TO HAVE BEEN SENT IN PARA 6 BY THE CIT(A) COULD NOT BE AT TENDED TO AS THE OFFICE STAFF ATTENDING TO THE CORRESPONDENCES NOT REALIZING ITS IMPORTANCE, DID NOT BRING IT TO THE NOTICE OF THE ADMINISTRA TION FOR FURTHER COMMUNICATION TO THE COUNSEL. ACCORDINGLY, IT WAS HIS REQU EST THAT OPPORTUNITY OF BEING HEARD MAY BE GRANTED TO THE ASSES SEE AS FOR REASONS BEYOND HIS CONTROL, THE ASSESSEE COULD NOT PARTICIPATE. THE LD. SR.DR CONSIDERING THE RECORD, HAD NO OBJECTION TO THE SAID PRAYER OF THE LD. A R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS SEEN THAT THE FOLLOWING SPECIFIC GROUNDS RAISED BY THE ASSESSEE HAVE BEEN ADDRESSED BY THE LD. AR: 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEA LS) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE AND PASSIN G AN EX-PARTE ORDER AGAINST THE ASSESSEE. 2. THAT NO SUFFICIENT OR REASONABLE OPPORTUNITY HAVE B EEN AFFORDED TO THE APPELLANT TO ATTEND THE CASE AND FURTHER, THE A SSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE IN NOT ATTENDING TO THE HEARINGS BEFORE ITA 346/CHD/2018 A.Y. 2013-14 PAGE 2 OF 2 THE CIT(A). 3. NOTWITHSTANDING THE ABOVE SAID GROUNDS OF APPEAL, THE CIT(A) WAS REQUIRED TO ADJUDICATE THE VARIOUS GROUNDS OF A PPEAL ON MERITS RATHER THAN DISMISSING THE APPEAL OF THE ASSESSEE IN A SUM MARY MANNER. 4. IT IS NOTICED THAT THREE SPECIFIC OPPORTUNITIES WERE GIVEN BY THE CIT(A) TO THE ASSESSEE, DESPITE THIS THE ASSESSEE REMAINE D UNREPRESENTED. IN THE LIGHT OF THE SUBMISSIONS OF THE PART IES BEFORE THE BENCH, ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS, THE IMPUGNE D ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) THE ASSESSEE IN ITS OW N INTEREST IS DIRECTED TO ENSURE ITS PARTICIPATION FULLY AND FAIRLY AND NO T ABUSE THE TRUST REPOSED IN THE INTERESTS OF SUBSTANTIAL JUSTICE. TH E CIT(A) SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRO NOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE,2018. SD/- SD/- ( DR.B.R.R.KUMAR) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.