THE J.N. EDUCATIONAL SOCIETY, FEROZEPUR V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 626/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3110 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Assessee Lawyers: P N ARORA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.626/ASR/2019 ( / ASSESSMENT YEAR: 2019-20) THE J.N. EDUCATIONAL SOCIETY VILLAGE SAIDE KE MOHAN, NEAR JEEVAN ARIAN, FEROZPUR, PUNJAB-143 001. C/O SH P N ARORA, ADVOCATE 3 RD FLOOR, SRK MALL, 14-KENNEDY AVENUE MALL ROAD, AMRITSAR-143 001-PUNJAB. VS. CIT (EXEMPTIONS) CHANDIGARH. ./ ./PAN/GIR NO.: AAAAJ 0636 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. P.N. ARORA, ADV. RESPONDENT BY : SMT. PRABHJOT KAUR, CIT(DR) / DATE OF HEARING : 25/11/2019 /DATE OF PRONOUNCEMENT : 25/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTA INING TO ASSESSMENT YEAR 2019-20, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH DATED 26.08.2019. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT DURING THE PROCEEDINGS BEFORE LD. CIT(E), THE ASSESSEE HAS SUB MITTED REPLY THROUGH E-MAIL ON 16/07/2019. AFTER RECEIVING THE REPLY THE LD. CIT(E ) HAS RAISED FURTHER QUERIES WHICH ITA NO.626/ASR/2019 ASSESSMENT YEAR: 2019-20 THE J.N. EDUCATIONAL SOCIETY P PP PA AA AG GG GE EE E | || | 2 22 2 WERE SENT THROUGH E-MAIL ON 19/08/2019 TO SUBMIT TH E CLARIFICATION AND CERTAIN DOCUMENTS BY THE ASSESSEE. HOWEVER, THE ASSESSEE HA S FAILED TO SUBMIT THE DOCUMENTS AND EVIDENCES IN RESPONSE TO THE ADDITIONAL QUERIES RAISED BY THE LD. CIT(E). THEREFORE, THE LD. CIT(E) HELD THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL AND THEREFORE, HE REJECTED THE APPLICATION O F THE ASSESSEE U/S 10(23C)(VI) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE LD. CO UNSEL FOR THE ASSESSEE PRAYED TO THE BENCH THAT ASSESSEE IS NOW READY TO MAKE COMPLI ANCE AND WILL SUBMIT THE REQUIRED DOCUMENTS HENCE, ANOTHER OPPORTUNITY SHOUL D BE GIVEN TO THE ASSESSEE TO REPRESENT THE CASE BEFORE THE LD. CIT(E). ON THE OT HER HAND, THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE CASE IS R EMITTED BACK TO THE FILE OF THE LD. CIT(E). THEREFORE, KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE AND FAIR PLAY WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(E). THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(E) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(E) WITH THE DIRECTION TO ADJUDICATE THE ISSUE WITHIN SIX MONTHS FROM RECEIPT OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO SUBMIT THE REQUIRED DOCUMENTS/DETAILS BEFORE LD. CI T(E), IF HE FAILS TO DO SO, THEN OUR INSTANT REMAND ORDER WOULD BE DEEMED TO BE VACATED. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 25.11. 2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 25/11/2019 ( BCG, PS ) ITA NO.626/ASR/2019 ASSESSMENT YEAR: 2019-20 THE J.N. EDUCATIONAL SOCIETY P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. THE J.N. EDUCATIONAL SOCIETY, VILLAGE SAIDE KE M OHAN, NEAR JEEVAN ARIAN, FEROZPUR, PUNJAB-143 001. C/O SH P N ARORA, ADVOCAT E 3RD FLOOR, SRK MALL, 14- KENNEDY AVENUE MALL ROAD, AMRITSAR-143 001-PUNJAB. 2. INCOME TAX (EXEMPTION), CHANDIGARH. 3. C.I.T (EXEMPTION). 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, AMRIT SAR BENCH