Kushal Suri Seva Trust, Akola V. Commissioner of Income-Tax (Exemptions), , Pune

ITA 772/PUN/2022

AI Insights

The case involves Kushal Suri Seva Trust appealing against an order from the Commissioner of Income Tax (Exemptions), Pune. The primary contention was that the assessee did not receive a crucial notice due to it being sent to an incorrect email address. The Tribunal acknowledged the procedural error and decided to set aside the previous order, remanding the case back to the CIT (Exemptions) for a fresh hearing, ensuring the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132934 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-01-2023
• Assessment Year: misc
• Appeal Filed On: 19-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.772/PUN/2022 Kushal Suri Seva Trust, Beside City Sports Club at Kumbhari N H 6, Distt.-Akola – 444104 PAN : AACTK7641R ......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemptions), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Rohit S. Tapadiya Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 18-01-2023 घोषणा की तारीख / Date of Pronouncement : 19-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 30-09-2022 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(Exemption)’]. 2. The ld. AR, Shri Rohit S. Tapadiya by referring to para 2 of the impugned order submits that the assessee received first notice issued by the CIT(Exemption) on 29-07-2022, but however, the second notice dated 16-09-2022 was not received by the assessee. The ld. AR drew our 2 ITA No.772/PUN/2022 attention to page 11 of the paper book and argued that the CIT(Exemption) sent notice to wrong e-mail id which was not at all received by the assessee. He prayed to remand the matter to the file of CIT(Exemption) for its fresh consideration. The ld. DR did not report any objection in remanding the matter to the file of CIT(Exemption). 3. Heard both the parties and perused the material available on record. We find that it is an ex-parte order where rights and liabilities of the assessee were not adjudicated upon. Since there was no appearance on record by the assessee and order of CIT(Exemption) was based only on materials available on record, the assessee should be given one final opportunity to defend his case through proper documentary evidences. In the interest of justice, we therefore, set aside the order of CIT(Exemption) and restore the matter back to his file for adjudication after providing reasonable opportunity of hearing to the assessee. Thus, the impugned order is set aside. The assessee is liberty to file evidences, if any, in support of its claim. Therefore, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19 th January, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 19 th January, 2023. रदव 3 ITA No.772/PUN/2022 आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT (Exemptions), Pune 4. The CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune