Vigyan Bharati Charitable Trust, Bhubaneswar V. Dy.CIT (Exemption), Bhubaneswar

ITA 5/CTK/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0726 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 12-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Vigyan Bharati Charitable Trust, Plot No.A/103, Saheed Nagar, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee agai CIT(A), NFAC, Delhi No.ITBA/NFAC/S/250/2022 2014-15. 2. Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta Nayak, ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5/CTK/2023 Assessment Year : 2014-15 Vigyan Bharati Charitable Trust, Plot No.A/103, Saheed Nagar, Bhubaneswar. Vs. DCIT (Exemptions) Bhubaneswar PAN/GIR No.AAATV 4531 H (Appellant) .. ( Respondent Assessee by : Shri B.D.Ojha, CA Revenue by : Dr. Abani Kanta Nayak, ld Date of Hearing : 18/10 Date of Pronouncement : 18/10 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 13.12.2022 /NFAC/S/250/2022-23/1047982259(1) for the assessment year Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta Nayak, ld CIT DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND , ACCOUNTANT MEMBER DCIT (Exemptions) Bhubaneswar Respondent) B.D.Ojha, CA Abani Kanta Nayak, ld CIT DR 10/2023 /10/2023 nst the order of the ld 13.12.2022 in Appeal for the assessment year Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta ITA No.5/CTK/2023 Assessment Year : 2014-15 Page2 | 3 3. It was submitted by ld AR that the ld. CIT(Appeal) proceeded to dismiss the appeal of the assessee vide his impugned order passed ex-parte without giving any opportunity of being heard to the assessee. He submitted that the impugned order passed ex-parte is a clear violation of principle of natural justice. Hence, it was his prayer that the appeal may be restored to the file of the ld CIT(A) for fresh adjudication after hearing the assessee. 4. In reply, ld CIT DR submitted that the ld CIT(A) has disposed of the appeal of the assessee on the basis of written submission filed before him, therefore, it cannot be said that it is a clear violation of natural justice. 5. We have heard considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has passed the order exparte without hearing the assessee. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeal) and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. The assessee is directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh expeditiously. ITA No.5/CTK/2023 Assessment Year : 2014-15 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/10/2023. SD/- SD/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Vigyan Bharati Charitable Trust, Plot No.A/103, Saheed Nagar, Bhubaneswar 2. The Respondent: DCIT (Exemptions) Bhubaneswar 3. The CIT(A)-NFAC, Delhi. 4. Pr.CIT-, Bhubaneswar. 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//