SYS SANTHWANAM, NILGIRIS V. CIT EXEMPTION, CHENNAI

ITA 418/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4762 (ITAT-CHENNAI)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 25-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.418/Chny/2022 SYS Santhwanam 5/16, A8 Padanthorai, Gudalur, The Nilgiris – 643 211 (Tamil Nadu) बनाम/ V s. CIT(Exemption) Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AB AAS -1 0 9 4 -C (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri Guru Bashyam (CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 22-06-2022 घोषणा की तारीख /Date of Pronouncement : 22-06-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application u/s 12AA vide order dated 05.09.2020, the assessee is in further appeal before us. None appeared for assessee. The registry has noted a delay of 563 days in the appeal. Considering the fact that the impugned order was passed during lockdown period arising out of Covid-19 Pandemic, we condone the delay and admit the appeal for adjudication on merits. ITA No.418 /Chny/2022 - 2 - 2. The Ld. CIT-DR pleaded for dismissal of the appeal on the ground that the requisite details were not filed by the assessee before Ld. CIT(exemption) in support of registration application. 3. Though we concur with the aforesaid plea of Ld. CIT-DR, however, keeping in view the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the matter of registration stand restored back to the file of Ld. CIT(E) for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is directed to file requisite details and substantiate the application failing which Ld. CIT(E) shall be at liberty to proceed with disposal of the application on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 22 nd June, 2022. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 22-06-2022 EDN/- आदेश की Tितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF