J.D.Memorial Educational Trust, Barrackpore V. C.I.T.(Exemption), , Kolkata

ITA 76/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5190 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 17-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 76/KOL/2020 J D MEMORIAL EDUCATION TRUST.........................................................APPELLANT SHYAMNAGAR, PINCOL GARULIA MAIN ROAD BARRACKPORE-1 NORTH 24 PARGANAS PIN- 743 133 [PAN : AACTJ 6508 Q] VS. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA................................................RESPONDENT APPEARANCES BY: SHRI MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 31 ST , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA, (HEREINAFTER THE LD.CIT(E)), PASSED U/S. 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30/12/2019. 2. AFTER HEARING BOTH THE PARTIES WE FIND THE LD. CIT(E), HAS PASSED AN EX-PARTE ORDER. THE LD. COUNSEL FOR THE ASSESSEE DEMONSTRATED THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(E). THE NOTICE OF HEARING WAS NOT RECEIVED BY IT. THE PRINCIPLES OF NATURAL JUSTICE HAVE BEEN VIOLATED IN THIS CASE. 3. UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(E), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF FEBRUARY, 2020. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19.02.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. J D MEMORIAL EDUCATION TRUST SHYAMNAGAR, PINCOL GARULIA MAIN ROAD BARRACKPORE-1 NORTH 24 PARGANAS PIN- 743 133 2. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA 3.CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 J D MEMORIAL EDUCATION EDUCATION TRUST COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 76/KOL/2020 J D MEMORIAL EDUCATION TRUST TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES