Karampuri Charitable Trust, Sangrur V. Pr. Chief Commissioner of Income Tax, Ludhiana

ITA 858/CHANDI/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8467 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 16-02-2016
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT MISHRA
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO. 858/CHD/2015 ASSESSMENT YEAR: 2014-15 KARAMPURI CHARITABLE TRUST, VS THE PR.CCIT, BHUTAL KALAN, CHANDIGARH SANGRUR. (HOLDING ADDITIONAL CHARGE OF CCIT, LUDHIANA). PAN: AAAAK8711D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAK JAIN RESPONDENT BY : SHRI MANJIT MISHRA DATE OF HEARING : 16.02.2016 DATE OF PRONOUNCEMENT : 16.02.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST ORDER OF LD. PCCIT, LUDHIANA DATED 30.09.2015 REJEC TING THE APPLICATION UNDER SECTION 10(23C)(VI) OF THE IN COME TAX ACT. 2. THE PCCIT NOTED IN THE IMPUGNED ORDER THAT NOTIC E OF HEARING DATED 29.09.2015 WAS ISSUED FOR HEARING FIXED ON 30.09.2015. IN THE ABSENCE OF ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE, THE IMPUGNED ORDER WAS PASSED ON 30.09.2015. THE LD. COUNSEL FOR THE ASSESSEE BY REFERRING TO THE NOTICE DATED 29.09.2015 SUBMITTED THAT THE SAID NOTICE WAS 2 DISPATCHED BY THE DEPARTMENT ON 03.10.2015 WHICH HA VE BEEN SERVED UPON ASSESSEE ON 06.10.2015. COPIES OF THE POSTAL RECEIPTS AND CERTIFICATE ARE FILED ON RECORD . 3. AFTER HEARING RIVAL SUBMISSIONS, WE ARE OF THE V IEW THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL O F CCIT, LUDHIANA. THE MATERIAL ON RECORD CLEARLY IND ICATE THAT NOTICE DATED 29.09.2015 WAS DISPATCHED AFTER PASSING OF THE IMPUGNED ORDER. FURTHER, THE NOTICE ISSUED ON 29.09.2015 FOR 30.09.2015 COULD NOT BE SA ID TO BE GIVING REASONABLE SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE ORDER, THEREFORE, IS PA SSED BY NOT FOLLOWING THE PRINCIPLE OF NATURAL JUSTICE. 4. IN VIEW OF THE ABOVE, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER IN ISSUE TO THE FILE O F PCIT, LUDHIANA WITH DIRECTION TO RE-DECIDE APPLICATION OF THE ASSESSEE IN ACCORDANCE WITH LAW BY GIVING REASONABL E SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEES IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH FEBRUARY, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD