M/S DAMODAR HIRJI & BAI DEVAKAVAHU CHARITY TRUST, MUMBAI V. ACIT 10(3)(1), MUMBAI

ITA 675/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8299 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Appeal Filed On: 28-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINAY SINHA LD
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 675 /M UM/ 2020 ( / ASSESSMENT YEAR: 2019 - 20 ) M/S DAMODAR HIRJI & BAI DEVAKAVAHU CHARITY TRUST 304, SAMARPAN COMPLEX OPP. SOLITAIRE PARK NEW LINK ROAD, CHAKL A MUMBAI - 400 099 / VS. CIT (EXEMPTIONS) 6 TH FLOOR, PIRAMAL CHAMBER, LALBAUG, PAREL, MUMBAI - 400 012 ./ ./ PAN/GIR NO. A A CTD - 0570 - C ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI VINAY SINH A , LD. CIT - DR / DATE OF HEARING : 12 /08 /2021 / DATE OF PRONOUNCEMENT : 12/08/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY REJECTION OF REGISTRATION APP LICATION U/S 12AA. DURING HEARING, NONE APPEARED FOR ASSESSEE. THE LD. CIT - DR SOUGHT DISMISSAL OF THE APPEAL BY DRAWING ATTENTION TO THE FACT THAT DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES, NONE APPEARED EVEN BEFORE CIT(EXEMPTION) TO SUBSTANTIATE T HE APPLICATION. 2 2. THOUGH WE CONCUR WITH THE SUBMISSIONS OF LD. CIT - DR, HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY OF HEARING THE ASSESSEE. ACCORDINGLY, THE MATTER OF REGISTRATION STAND RESTORED B ACK TO THE FILE OF LD. CIT(E) TO RE - ADJUDICATE THE MATTER OF REGISTRATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 12 TH AUGUST , 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 12 /08 /2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDE NT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITA T, MUMBAI.