Sree Narayana Educational and Cultural Trust, Thrissur V. The DCIT Exemption Circle, Kochi

ITA 84/COCH/2022

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0863 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.84/Coch/2022 : Asst.Year 2014-2015 ITA No.85/Coch/2022 : Asst.Year 2016-2017 Sree Narayana Educational and Cultural Trust XVI/256, Chenthrappini Thrissur – 680 687 PAN : AACTS6822J. v. The Deputy Commissioner of Income-tax (Exemption) Kochi. (Appellant) (Respondent) Appellant by : Sri.Mohan Pullikal, Advocate Respondent by : Smt.J.M.Jammuna Devi, Sr.DR Date of Hearing : 03.08.2022 Date of Pronouncement : 03.08.2022 O R D E R Per George George K, JM : These appeals at the instance of the assessee are directed against two orders of the CIT(A), both dated 28.12.2021. The relevant assessment years are 2014-2015 and 2016-2017. Since common issue is raised in these appeals, they were heard together and are being disposed of by this consolidated order. 2. The brief facts of the case are as follows: The assessee is a trust. For the assessment year 2014- 2015, the return of income was filed on 26.09.2014 declaring `Nil’ income. The assessment was completed u/s 143(3) of the I.T.Act vide order dated 05.12.2016, wherein the excess ITA Nos.84 & 85/Coch/2022. Sree Narayana Educational and Cultural Trust. 2 application of income of Rs.6,20,610 was not allowed to be carried forward in the subsequent years. 3. Similarly, for assessment year 2016-2017, the return of income was filed on 29.09.2016. The case was selected for scrutiny and the order u/s 144 of the I.T.Act was completed by determining the total income at Rs.11,64,01,933. 4. Aggrieved by the assessment orders for assessment years 2014-2015 and 2016-2017, the assessee preferred appeals before the first appellate authority. The CIT(A) dismissed the appeals of the assessee in limine without adjudicating the issues on merits. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these present appeals before the Tribunal. The learned AR submitted that the hearing notices from the CIT(A)’s office towards December 2021 was not noticed during the Christmas holidays. Therefore, it was prayed one more opportunity may be granted before the CIT(A) for representing assessee’s case. 6. The learned Departmental Representative did not have serious objection with regard to the matter being sent back to the CIT(A). 7. We have heard rival submissions and perused the material on record. The CIT(A) had passed ex parte order without adjudicating the issue on merits. The notices were sent in the month of January, March and December 2021, providing opportunity to the assessee to file written ITA Nos.84 & 85/Coch/2022. Sree Narayana Educational and Cultural Trust. 3 submission online. It is the submission of the assessee that the notices issued in the month of December 2021 for furnishing submissions was not received by the assessee. In the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee. Accordingly, the matter is restored to the files of the CIT(A). The assessee shall cooperate with the Revenue and shall not seek unnecessary adjournments in the matter. The assessee shall furnish the necessary submissions / case laws in support of its case. The CIT(A) shall afford a reasonable opportunity of hearing before a decision is taken in the matter. It is ordered accordingly. 8. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on this 03 rd day of August, 2022. Sd/- (Chandra Poojari) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Kochi ; Dated : 03 rd August, 2022. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-NFAC, Delhi. 4. The CIT, Cochin. 5. The DR, ITAT, Cochin. 6. Guard File. Asst.Registrar/ITAT, Cochin