MEASAGE CHOUDHRY CHARITABL TRUST, JAMMU V. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, JAMMU

ITA 359/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0364 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 359/Asr/2019 Assessment Year: 2015-16 M/s Choudhary Charitable Trust, J.P. World School, Kunjwani, Bye Pass Road, Jammu-180001 [PAN: AAATC 7730P] Vs. Asstt. Commissioner of Income Tax, Central Circle Jammu (Jammu & Kashmir) (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 13.10.2022 Date of Pronouncement: 19.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order dated 08.03.2019 passed by the ld. Commissioner of Income Tax (Appeals)-1, Ludhiana (hereinafter referred to as ‘the CIT(A)’, in respect of Assessment Year 2015-16, challenging therein the impugned order passed ex-parte qua ITA No. 359/Asr/2019 Choudhary Chritable Trust v. Asstt. CIT 2 the assessee in rejecting the assessee’s claim of deduction u/s 11 of the Income Tax Act, 1961. 2. None appeared for the assessee, however after hearing the ld. Addl. CIT DR, the appeal is heard on merits in the interest of justice. 3. The ld. CIT(A) has stated vide para 4 of the impugned order that Authorized Representative of the appellant trust submitted that the appellant trust does not have a certificate of registration and under the circumstances he has confirmed the action of the AO by finding no fault in the assessment of the appellant trust. 4. It is evident from the impugned order that the assessee has filed a reply before the CIT(A). However the ld. CIT(A), in spite was being directed by the ld. ITAT Bench to allow the opportunity of being heard to the assessee and pass the order afresh, the ld. CIT(A), has not mentioned either the reply on the factum of granting of opportunity of being heard to the assessee in adjudicating the issue of rejecting the deduction claimed u/s 11 of the I. T. Act. 5. In view of the principle of natural justice, we consider it deem fit, to remand the matter back to the file of the ld. CIT(A) to adjudicate the matter afresh after granting an adequate opportunity of being heard to the ITA No. 359/Asr/2019 Choudhary Chritable Trust v. Asstt. CIT 3 appellant assessee. The assessee is directed to cooperate in the fresh proceedings before the ld. CIT(A) by making necessary compliance timely to the queries raised by the ld. CIT(A) in the course of the proceedings. Accordingly, the matter is remanded back to the file of the ld. CIT(A). 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19.10.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order