Shri Digamber Jain Panchayat Committee Trust, Bhopal V. THE CIT (EXEMPTION), Bhopal

ITA 360/IND/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8701 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-03-2019
• Assessment Year: misc
• Appeal Filed On: 16-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Assessee Lawyers: GIRISH AGRAWAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

SHRI DIGAMBER JAIN PANCHAYAT ITA 360 OF 2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 360/IND/2017 U/S 80G(5)(VI) SHRI DIGAMBER JAIN PANCHAYAT COMMITTEE TRUST, BHOPAL PAN AAATS 3568 F :: APPELLANT VS CIT(EXEMPTION), BHOPAL :: RESPONDENT ASSESSEE BY SHRI GIRISH AGRAWAL, CA RESPONDENT BY SMT. ASHIMA GUPTA, CIT DATE OF HEARING 27.3.2019 DATE OF PRONOUNCEMENT 08.4.2019 O R D E R PER SHRI KUL BHARAT, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(EXEMPTION), BHOPAL, DATED 20.1.2017. THE CRUX O F GROUNDS OF APPEAL IS THAT LD. CIT(A) ERRED IN REJECTING THE EXEMPTION SO UGHT U/S 80G(5)(VI) OF THE INCOME TAX ACT AND ALSO IN NOT GRANTING PROPER OPPO RTUNITY TO EXPLAIN THE CASE BY PASSING EX-PARTE ORDER. THE APPEAL IS TIME BARRE D BY ONE MONTH. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ACCOUNTANT MR. SURESH CHAND JAIN, WHO IS AN OLD MAN OF 69 YEARS FORGOT TO GIVE THE IM PUGNED ORDER TO THE TRUSTEES OWING TO HIS MEDICAL CONDITIONS. HE HAD BE EN DIAGNOSED WITH CERTAIN CARDIAC AND OTHER RELATED AILMENTS AND HAD NOT BEEN KEEPING WELL. LATER ON, SHRI DIGAMBER JAIN PANCHAYAT ITA 360 OF 2017 2 HE HAD TO UNDERGO CORONARY ANGIOGRAPHY. THEREFORE, DELAY MAY BE CONDONED. ON THE OTHER HAND, LD. SR. DR OPPOSED THE SUBMISSIO N. LOOKING TO THE FACTS NARRATED ABOVE AND AFTER PERUSAL OF APPLICATION FOR CONDONATION OF DELAY, WHICH IS SUPPORTED BY AN AFFIDAVIT, WE, IN THE INTE REST OF JUSTICE, CONDONE THE DELAY IN FILING THE APPEAL. 2. SO FAR AS MERITS OF THE CASE ARE CONCERNED, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS REGISTERED U/S 12AA. THE ASSESSEE HAD APPLIED FOR GRANT OF APPROVAL U/S 80G(5)(VI) IN FORM 10G ON 28.7.2016 WITH THE RELEVANT DOCUMENTS. LD. CIT(A). CIT FIXED THE CASE FOR HEARING ON 10.1.2017. SECOND AND FINAL OPPORTUNITY WAS GIVEN B Y THE LD. CIT FIXING THE DATE FOR HEARING ON 17.1.2017. HOWEVER, ON BOTH THE OCCASIONS, THE ASSESSEE COULD NOT BE REPRESENTED AS THE NOTICES WERE RECEIV ED BY THE ACCOUNTANT MR. SURESH CHAND JAIN, WHO BEING AN OLD MAN OF 69 YEARS HAD BEEN DIAGNOSED WITH CERTAIN CARDIAC AND OTHER RELATED AILMENTS AND HAD NOT BEEN KEEPING WELL AND OWING TO THAT, HE MISSED IN COMMUNICATING THE C OMPLIANCE REQUIREMENTS TO THE TRUSTEES WHICH OTHERWISE COULD HAVE BEEN COM PLIED WITH. THEREAFTER, LD. CIT PASSED EXPARTE ORDER WITHOUT GOING INTO MERITS OF THE CASE BY PASSING NON-SPEAKING ORDER. THEREFORE, IT WAS PRAYED THAT L D. CIT MAY BE DIRECTED IN THIS REGARD. ON THE OTHER HAND, THE LD. DR RELIED O N THE ORDER OF THE LD. CIT. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF LOWER AUTHORITIES. WE FIND THAT THE ASSESSEE HAS FILED WR ITTEN SUBMISSION AND AFFIDAVIT IN SUPPORT OF THE SUBMISSION. THE ASSESSE E HAS ALSO FILED RELEVANT MEDICAL PRESCRIPTION AND MEDICAL REPORTS IN SUPPORT OF THE SUBMISSION AND SHRI DIGAMBER JAIN PANCHAYAT ITA 360 OF 2017 3 AFFIDAVIT. HAVING GONE THROUGH THE SAME, WE FIND TH AT OWING TO PECULIAR MEDICAL CONDITIONS OF THE ACCOUNTANT BEING AN OLD M AN, THE ASSESSEES CASE COULD NOT BE REPRESENTED IN APPROPRIATE MANNER. THE REFORE, ASSESSEES CASE REQUIRES RECONSIDERATION BY THE LD. CIT(EXEMPTION). CONSIDERING THE RIVAL SUBMISSIONS AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO SET ASIDE THE ORDER OF THE LD. CIT. THE ISSUES RAISED IN THE PRESENT APPEAL ARE REMANDED BACK TO THE FILE OF THE LD. CIT WITH DIRECTION TO C ONSIDER THE SUBMISSIONS/RELEVANT PAPERS/CASE-LAWS. THE LD. CIT( A) WOULD DECIDE THE MATTER AFRESH IN TERMS AS INDICATED HEREINABOVE AFT ER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER L AW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFORE LD. CIT IN THIS REGARD. 4. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08.4.2019 . SD/- ( MANISH BORAD) ACCOUNTANT MEMBER SD/- (KUL BHARAT) JUDICIAL MEMBER DATED : 08.4.2019 ! VYAS ! COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE