National Tea Research Foundation, Kolkata V. ITO, Exemption, Kolkata

ITA 606/KOL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6025 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2023-2024
• Appeal Filed On: 25-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA No. 606/KOL/2024 (A.Y. 2023-2024) National Tea Research Foundation 1 THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 606/KOL/2024 Assessment Year: 2023-2024 National Tea Research Foundation,...........Appellant C/o. Tea Board of India, 14, B.T.M. Sarani, Kolkata-700001 [PAN:AAAAN1603K] -Vs.- Income Tax Officer (Exemption),...............Respondent Kolkata, Income Tax Department, 10B, Middleton Row, Kolkata-700071 Appearances by: Shri Surendra Joshi, FCA, appeared on behalf of the assessee Shri Manjeet Singh, CIT, D.R. appeared on behalf of the Revenue Date of concluding the hearing: July 03, 2024 Date of pronouncing the order: July 04, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemption), Kolkata dated 25 th August, 2023. ITA No. 606/KOL/2024 (A.Y. 2023-2024) National Tea Research Foundation 2 2. The grievance of the assessee is that ld. CIT rejected the application of the assessee for grant of registration under section 12A(1)(ac)(iii) of the Income Tax Act. 3. The Registry has pointed out that the appeal of the assessee is time barred by 154 days. In the application for condonation of delay, the assessee has submitted that ld. CIT(Exemption) has not issued the summons on the registered e-mail of the assessee. The order was also not communicated to the assessee on the registered e-mail of the assessee. For the reasons stated below, while dealing with the appeal of the assessee, we condone the delay and proceed to decide the appeal on merit. 4. With the assistance of ld. Representatives, we have gone through the record carefully. It emerges out that registered e-mail ID of the assessee on the Income Tax Portal are as under:- [e-mail] [e-mail] 5. The ld. Counsel for the assessee drew our attention towards the copy of the show-cause notice issued by the ld. CIT(Exemption), which is placed at pages no. 5 & 7 of the paper book. These notices were sent on the e-mail address: [e-mail]. Thus, according to the assessee, it never received any show-cause notice, which was sent on the wrong e- mail. ITA No. 606/KOL/2024 (A.Y. 2023-2024) National Tea Research Foundation 3 6. On due consideration of the above facts and circumstances, we are of the view that the impugned order of the ld. CIT(Exemption) is not sustainable because these notices were sent on someone else e-mail instead of sending them on the registered e-mail of the assessee. Therefore, the impugned order is set aside and ld. CIT(Exemption) is directed to decide the application of the assessee afresh on merit. 7. In view of the above, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 04/07/2024. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 4 th day of July, 2024 Copies to :(1) National Tea Research Foundation, C/o. Tea Board of India, 14, B.T.M. Sarani, Kolkata-700001 (2) Income Tax Officer (Exemption), Kolkata, Income Tax Department, 10B, Middleton Row, Kolkata-700071 (3) CIT (Exemption)- , Kolkata (4) The Departmental Representative; (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.