Bal Bharti Nursery School, Allahabad V. ITO(Exemption), Allahabad

ITA 65/ALLD/2023

AI Insights

The case involves Bal Bharti Nursery School appealing against an ex-parte order by the CIT(A)/NFAC, Delhi, which dismissed their appeal for the assessment year 2018-19. The primary contention was the lack of a fair hearing, as the CIT(A) issued two notices to the assessee but proceeded to dismiss the appeal without waiting for a response. The Tribunal found that the CIT(A) did not provide sufficient time for compliance with the notices, thus violating the principles of natural justice. The Tribunal emphasized the need for a fair hearing and adequate opportunity for the assessee to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114361 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-09-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 23-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “DB” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM AND SHRI RAMIT KOCHAR, AM आयकर अपील सं/ I.T.A. No.65/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Bal Bharti Nursery School 13, Kamla Nehru Road, Civil Lines, Allahabad-211001. बनधम/ Vs. Additional/Joint/Deputy/Assistant Income Tax Officer/National e- Assessment Centre, Delhi. Central Revenue Building, M. G. Marg Income Tax Officer, Allahabad, Uttar Pradesh-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAATB6395D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 04/09/2023 घोषणा की तारीख /Date of Pronouncement: 08/09/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 30.03.2023 for AY. 2018-19. 2. None appeared for assessee. From perusal of the grounds of appeal of the assessee, it is noted that the assessee is aggrieved by the impugned action of the Ld. CIT(A) passing ex-parte order dismissing the appeal of the assessee which we find it to be factually correct i.e. impugned order is an ex-parte order. It is noted that Ld. CIT(A) had issued twice notice on 16.03.2023 and 25.03.2023 and since assessee did not file any reply to both notices, Ld. CIT(A) has passed the impugned order. From the averment made by Ld. CIT(A) of issuing notices at para 4 of his order, it is not clear as to whether he has given any specific time for compliance of his notices. First notice of Ld CIT(A) was on 16.03.2023, and second notice was on 25.03.2023 Assessee by: None Revenue by: Shri A. K. Singh (Sr. DR) ITA No.65/Alld/2023 A.Y.2018-19 Bal Bharti Nursery School 2 meaning within ten (10) days after he issued the first notice, he issued the second notice and has passed the impugned order on 30.03.2023 meaning within five (5) days of the second notice, without specifying the time limit for compliance to the second notice. Therefore, the impugned action of Ld. CIT(A) cannot be countenanced. According to us, Ld CIT(A) ought to have been fair and given sufficient opportunity to the assessee before passing the impugned order. Therefore, we find force in the ground no. 1 preferred by the assessee that since Ld. CIT(A) has passed the ex-parte order, without hearing the assessee, there was per-se violation of natural justice. Therefore, we are inclined to set aside the impugned order and restore the appeal back to the file of the Ld. CIT(A) with a direction to decide the appeal on merits after hearing the assessee as per Section 250(6) of the Income Tax Act, 1961. The assesse is also directed to file written submission/relevant documents for supporting the grounds of appeal raised by it and request for hearing if it desires in accordance to Rule. And the Ld. CIT(A) to pass the order on merits in accordance to law. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 08/09/2023. Sd/- Sd/- (RAMIT KOCHAR) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Allahabad ददनांक Dated : 08/09/2023. Vijay Pal Singh, (Sr. PS) ITA No.65/Alld/2023 A.Y.2018-19 Bal Bharti Nursery School 3 Copy forwarded to: 1. Appellant – 2. Respondent – 3. CIT(A) , Allahabad 4. CIT 5. DR - By order Assistant Registrar