Dayawati Shiksha Prasar Samiti, Hapur V. CIT(E), Lucknow

ITA 419/DEL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8635 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 11-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K.BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 419/Del/2021 Dayawati Shiksha Prasar Samiti, C/o. AKJ & Associates, CA FF, Deep Complex, Begum Bridge Road, Hapur, UP Vs. CIT(E), Lucknow (Appellant) (Respondent) PAN: AAAAD6948F Assessee by: None Revenue by : Shri Surender Pal, CIT DR Date of Hearing 10/08/2022 Date of pronouncement 10/08/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the order dated 17.02.2021 of Ld. CIT(E), Lucknow passed u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) while rejecting the application of the applicant u/s 12AA of the Act. 2. The Assessee while raising the ground of appeal has primarily alleged that due opportunity of being heard was not provided. 3. As the case was called for hearing today i.e. 10.08.2022 none appeared on behalf of the Assessee in spite of notice being issued for hearing for today. 4. Heard and perused the record. 5. The ld DR submitted the order passed by the ld CIT(E) does not have any error as no evidence was laid by the Assessee. Page | 2 6. Giving thoughtful consideration to the matter on record the bench is of considered opinion that when the ld CIT(E) is required to form an opinion based upon the information and documents being submitted by the Assessee trust/ institution and there has been a failure on the part of the Assessee to furnish the information. Notice can be taken note of the fact that the period under which the hearing was going falls during Covid-19 pandemic. The ends of justice will be served by giving an opportunity to Assessee to furnish relevant information/ documents as sought by the ld CIT(E). 7. Accordingly, the impugned order is set aside with a direction to the ld CIT(E) to give an opportunity of hearing to the Assessee and pass an order afresh. The appeal is accordingly allowed for statistical purposes. Order pronounced in the open court on 10 /08/2022. -Sd/- -Sd/- (N. K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10 /08/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi