B.B.D. BAG PROFESSIONAL ASSOCIATION (Formerly known as B.B.D. BAG PROFESSIONAL STUDY CIRCLE ASSOCIATION), Kolkata V. CIT- Exemption, Kolkata, Kolkata

ITA 663/KOL/2022

AI Insights

The case involves the B.B.D. Bag Professional Association appealing against an ex parte order by the CIT(Exemption) regarding their application for registration under section 80G of the Income Tax Act, 1961. The appellant argued that their adjournment application was not considered by the CIT(Exemption), leading to the ex parte decision. The Tribunal recognized the need to uphold natural justice and thus set aside the CIT(Exemption)'s order, remanding the case for a fresh decision with proper opportunity for the appellant to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128267 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 17-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 80G

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.663/Kol/2022 Assessment year: 2022-23 B.B.D. Bag Professional Association (Formerly known as B.B.D. Bag Professional Study Circle Association).....Appellant Aradhna Apartment, 1 st Floor, FL-102A, P-2, New CIT Road, Kolkata-700073. [PAN: AAICB8766D] vs. CIT(Exemption), Kolkata............................................................................Respondent Appearances by: Shri Siddarth Agarwal, Advocate, appeared on behalf of the appellant. Shri Sudipta Guha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 22, 2023 Date of pronouncing the order : February 22, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 22.09.2022 of the CIT(Exemption) [hereinafter referred to as the ‘CIT(E)’]. 2. At the outset, the ld. Counsel for the assessee has submitted that the assessee-association moved an application for registration u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). That on the date of hearing, the assessee-association had moved an adjournment application to the ld. CIT(E). However, the ld. CIT(E) did not consider the same and passed the ex parte order. The ld. Counsel has submitted that I.T.A No.663/Kol/2022 Assessment year: 2022-23 B.B.D. Bag Professional Association 2 the assessee-association may be given an opportunity to present its case before the CIT(E). We are of the view that the principles of natural justice will be well-served, if the assessee-association is given an opportunity to present its case before the CIT(E). In view of this, the impugned order of the CIT(E) is set aside and the matter is restored to the file of the CIT(E) for decision afresh. Needless to say that CIT(E) will give proper opportunity to the assessee to present its case. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 22 nd February, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 22.02.2023. RS Copy of the order forwarded to: 1. B.B.D. Bag Professional Association (Formerly known as B.B.D. Bag Professional Study Circle Association) 2. CIT(Exemption), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches