DARUL ULOOM MUJAHID E MILLAT EDUCATIONAL AND WELFARE TRUST, BHADRAK V. COMMISSIONER OF INCOME (EXEMPTION), HYDERABAD, HYDERABAD

ITA 88/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7554 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 28-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Darul Uloom Mujahid E Millat Educational and Welfare Trust, Plot No.1459, Dham Nagar, Dist: Bhadrak PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee a CIT(E), Hyderabad 2. Shri P.K.Mishra S.C.Mohanty, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.88/CTK/2024 Assessment Year : 2024-25 Darul Uloom Mujahid E Millat Educational and Welfare Trust, Plot No.1459, Dham Nagar, Dist: Bhadrak Vs. CIT (Exemption), Hyderabad PAN/GIR No.AADTD 1777 G (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 30/0 Date of Pronouncement : 30/0 O R D E R This is an appeal filed by the assessee against the order of the ld Hyderabad dated 26.92023 for the assessment year P.K.Mishra, ld AR appeared for the assessee and Shri Ld Sr. DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER CIT (Exemption), Hyderabad Respondent) , Adv : Shri S.C.Mohanty, ld Sr DR 04/2024 /04/2024 gainst the order of the ld for the assessment year 2024-25. d AR appeared for the assessee and Shri ITA No.88/CTK/2024 A s s e s s m e n t Y e a r : 2 0 2 4 - 2 5 Page2 | 3 3. Ld CIT DR has sought for an adjournment on account of pre-budget session meeting. As the issues in this appeal are simple, the adjournment sought by ld CIT DR is rejected the appeal disposed off 4. It was submitted by ld AR that the appeal filed by the assessee is delayed by 94 days. It was the submission that the delay was on account of sickness of the Managing Trustee of the appellant trust. It was the submission that the Managing Trustee was suffering from skin disease, more specifically skin tumor and undergoing medical treatment. The medical certificate to support the illness has also been submitted. As it is noticed that the reasons given are supported by evidences also, the delay in filing of the appeal is condoned and the appeal disposed of on merits. 5. It was submitted by ld AR that on account of the sickness of the Managing Trustee, the assessee was unable to represent its case before the ld CIT(E). It was the prayer that the issues in this appeal are restored to the file of the ld CIT(E) so that the assessee could get another opportunity. 6 In reply, ld Sr DR vehemently supported the order of the ld CIT(E). Ld Sr DR was requested to make the submission in absence of ld CIT DR. 7. We have considered the rival submissions. A perusal of the order of the ld CIT(E) shows that a show cause notice has been issued on 14.9.2023. Clause 10 of the first page of the order of ld CIT(E) also further referred to issue of earlier notices. It has been admitted that the assessee ITA No.88/CTK/2024 A s s e s s m e n t Y e a r : 2 0 2 4 - 2 5 Page3 | 3 has not represented before the ld CIT(E) on account of sickness of the Managing Trustee. The assessee has also admittedly responded to the earlier notices and it was only in respect of show cause notice, the assessee has not responded. This being so, the issues in this appeal are restored to the file of the ld CIT(E) for readjudication after granting the assessee adequate opportunity of being heard. 8. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/04/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 30/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Darul Uloom Mujahid E Millat Educational and Welfare Trust, Plot No.1459, Dham Nagar, Dist: Bhadrak 2. The Respondent: CIT (Exemption), Hyderabad 3. DR, ITAT, 4. Guard file. //True Copy//