M/s Shri Durga Dal Sewa Samiti, Patran V. ITO (E), WArd, Chandigarh

ITA 788/CHANDI/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5904 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 19-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ S M C ” , C H A N D I G A R H B E F O R E SH R I SU D H A N SH U SR I V A S T A V A , J U D I C I A L M E M B E R & S H R I V I K R A M S I N G H Y A D A V , A C C O U N T A N T M E M B E R आयकर अपील सं./ ITA No. 788/C H D / 2 0 1 9 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 M/s Shri Durga Dal Sewa Samiti, Durga Dal Hospital Road, Near Jakhal Road, Patran, Patiala बनाम The ITO (Exemption), Ward, Chandigarh थायी लेखा सं./PAN NO: AALTS1484M अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Shri Rakesh Cajla, Advocate राज व क ओर से/ Revenue by : Sh. Ashok Khanna, Addl. CIT स ु नवाई क तार%ख/Date of Hearing : 09.12.2021 उदघोषणा क तार%ख/Date of Pronouncement : 22.12 .2021 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s ap pe a l ha s b e en fi l e d by t he a s s ess e e a g ai ns t or d er d a t e d 25 . 0 3. 2 01 9 p as s e d by t h e L d. Co m m i s s i one r o f In co me T ax (A pp e a l s ), P a ti a la [h e r e i n a f t e r re fe rr e d t o a s ‘ CI T (A )’ ] a nd pe rt ai ns t o a s s es s me n t ye a r 20 1 3 -1 4 . 2. T he g ro un ds ra is e d by t h e a ss e s s e e a re as un de r :- 1. T hat t h e o r d er o f t he L d. CI T ( A) , P a t i al a i s b a d i n l a w an d a g ai ns t fa c t s of th e c as e . 2. T hat t h e l d CI T (A ) Pa t i a l a i s no t j u s ti f ie d i n de c id i n g t h e c as e e xp ar t e w i t ho ut pr o pe r s e rv i ce ITA No. 788-Chd-2019 M/s Shri Durga Dal Sewa Samiti, Patiala 2 of t he n ot ic e u po n t h e as s e s s ee r e gar di ng t he f ix at i o n of t h e c as e . 3. T hat o n t h e f a c t s a nd c i r cu m st a n ce s o f t h e ca se t he w or t h y C IT i s n o t j us t i f i e d i n d ec i di ng t h e c as e e x p a rt e wi t ho ut p ro v i d i n g pr o pe r op por t u ni t y t o t he a p pe l l a n t. 4. T he wor t hy CIT i s er r e d i n u p h ol di ng t he or d e r of t h e As s e s s i ng o f f i c e r w i t h o ut ad ju d ic a t i ng a l l t he gr o un d s of a p pe al su bm i t t e d be f or e hi m . 5. T he a p pe l la n t c r a v es le a v e t o ad d , am e nd or de l et e a ny o f t h e g r ou nd ( s ) of a pp e al be f o r e i t i s f in al ly h e ar d. 3. A t t he ou ts e t , t h e Ld . A ut h or is e d Re p re s en t a ti v e (A R ) p oi n t e d o u t t ha t t he i mp u g ne d o r de r h a s be en p a s s e d b y t he L d. CI T (A ) ex - pa rt e w i th o ut du ly co ns i de r i n g t he f ac t t ha t th e d o c u me nts w hi c h w e r e c a l l ed fo r by t he L d. C IT ( A ) w er e s ub mi t te d on t he Inc o me T a x po r t a l . T he Ld . A R s u b mi t t e d t h at t he a p pe a l ma y b e r es t o r e d t o t he fi l e o f t h e Ld . CI T(A ) t o d ul y c o n si de r t he s ub m i s s io n s a nd re qu i s it e d e t a i l s s u b mi t t ed by t h e as s e s s ee s o th a t t h e a s s es s e e is no t pu t to a d i s ad v an ta ge b y th e fa c t o f th e e v i d e nc e s not ha v i n g be e n c o ns id er ed . 4. P e r co nt r a, t he L d. S r. D R h as no o b j ec ti on t o th e a pp e a l b e i n g re s t o re d t o t h e fil e o f t h e L d. CIT (A ). 5. H av e he a rd b ot h t h e p ar t i e s. In t he i n t er es t o f s u b s ta nt i a l j us t ic e , w e dee m it a p pr o pri a t e t o r es t or e t hi s a pp e a l t o t he fi l e o f t he L d. CI T(A ) fo r be i n g a dj ud i c at e d a fr e s h on me r i t s a s pe r l aw a f te r du l y c ons i de ri ng t he r e p re s e nt a ti on o f t h e a s s es s e e i n t hi s re g a rd. ITA No. 788-Chd-2019 M/s Shri Durga Dal Sewa Samiti, Patiala 3 In t h e fi n a l r es u lt , th e a pp e a l o f t h e as s e s s ee s t an ds al l ow ed f o r s t at i s t i c a l pu r p os e s . O rde r p ro no un c e d i n t he o pe n c ou rt o n 22 n d D ec e mbe r, 20 21. Sd/- Sd/- ( VIKRAM SINGH YADAV) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated : 22.12.2021 “आर.के .” आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील%यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar