Telecom Sector Skill Council, Gurgaon V. DCIT (Exemptions), Chandigarh

ITA 498/CHANDI/2023

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The case involves the Telecom Sector Skill Council, a charitable society registered under section 12A of the Income Tax Act, 1961, appealing against an ex-parte order by the CIT(A) which confirmed certain additions made by the Assessing Officer during the assessment year 2016-17. The primary contention was that the CIT(A) had not provided a proper opportunity for the assessee to present its case, particularly noting the disruptions caused by the COVID-19 pandemic and the subsequent handling of adjournment applications. The Tribunal found merit in the assessee's argument that the CIT(A) had not adequately considered the adjournment requests and had dismissed the appeal without a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127872 (ITAT-CHANDIGARH)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 08-08-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 498/CHD/2023 नधा रण वष / Assessment Year : 2016-17 Telecom Sector Skill Council, 3 rd Floor, Plot No. 126, Sector 45, SO, Gurgaon. Vs The DCIT (Exemption), CR Building, Sector 17-E, Chandigarh. थायीलेखासं./PAN NO: AADAT2942C अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by: Shri Anil Bhalla, CA राज व क ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR स ु नवाई क तार"ख/Date of Hearing : 21.08.2023 उदघोषणा क तार"ख/Date of Pronouncement : 23.08.2023 आदेश/Order Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as ‘ld.CIT(A)’] dated 19.06.2023 pertaining to 2016-17 assessment year. 2. The assessee is registered as a Charitable Society u/s 12A of the Income Tax Act, 1961 ( in short ‘the Act’). The assessee, in this case, has contested the confirmation of certain additions made by the Assessing Officer ( in short ITA No.498/CHD/2023 A.Y. 2016-17 2 ‘the AO’) in the assessment carried out u/s 143(3) of the Act. 3. At the outset, the ld. Counsel for the assessee has submitted that the impugned order of the CIT(A) is an ex- parte order. He, in this respect, has submitted that the ld. CIT(A) has not given proper opportunity to the assessee to present his case. The ld. counsel, in this respect, has invited our attention to para 5 of the impugned order to submit that earlier the case was fixed for hearing on different dates during the period from 05.03.2021 to 15.09.2021. He has submitted that the said period was marred by Covid Pandemic and that the assessee had duly furnished adjournment applications during the said period. He has further submitted that thereafter, the case was fixed for 05.06.2023. The ld. counsel, in this respect has relied upon the adjournment details/application dated 05.06.2023 filed on the e-filing Portal of the Department, whereby, the adjournment was sought for the aforesaid date of hearing before the ld. CIT(A). He has submitted that the ld. CIT(A), however, ignoring the aforesaid adjournment application without providing any further opportunity to the assessee, dismissed the appeal ex-parte of the assessee. 4. The ld. DR could not rebut the above contention of the ld. AR. ITA No.498/CHD/2023 A.Y. 2016-17 3 5. We find that, in this case, the case earlier was fixed during the Covid Pandemic period. Thereafter, no date of hearing was fixed by the ld. CIT(A). Thereafter, the case, after a long time, was fixed for 15.06.2023. Though, the assessee moved an application for adjournment on the said date but, the ld. CIT(A) noted that the assessee has not responded to any of the notices and decided the appeal ex- parte. In our view, the assessee has not been given proper opportunity by the ld. CIT(A) to present its case. The impugned order of the ld. CIT(A), therefore, is set aside and the matter is restored to the file of the ld. CIT(A) for decision afresh. The ld. CIT(A) will give proper and adequate opportunity to the assessee to present its case. The ld. CIT (A) will serve notice of hearing through physical mode as well as through electronic mode upon the assessee. 6. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 23rd August,2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam” ITA No.498/CHD/2023 A.Y. 2016-17 4 आदेश क त(ल)प अ*े)षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु +त/ CIT 4. )वभागीय त न.ध, आयकर अपील"य आ.धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar