M.S.Memorial Society, East Champaran V. ITO, Ward(Exemption), Muzaffarpur

ITA 90/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6330 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJEEV KUMAR ANWAR
• Section: 143(3)

Judgement Text

1 ITA NO.90/PAT/2019 M. S. MEMORIAL SOCIETY, AYS- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 90/PAT/2019 ASSESSMENT YEAR:2013-14 M. S. MEMORIAL SOCIETY (PAN: AABTM1260F) VS. INCOME-TAX OFFICER, WARD- (EXEMPTION), MUZAFFARPUR. APPELLANT RESPONDENT DATE OF HEARING 17.09.2020 DATE OF PRONOUNCEMENT 17.09.2020 FOR THE APPELLANT SHRI SANJEEV KUMAR ANWAR, ADVOCAT E FOR THE RESPONDENT SHRI AJAY KUMAR, ADDL. CIT, SR. DR ORDER PER BENCH THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEAL)-JAMSHEDPUR DATE D 13.12.2018 PASSED IN CASE NO.478/JSR/2017-18 INVOLVING PROCEEDING U/S. 143(3) OF THE INCOME-TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S ORDER UNDER CHALLENGE HAS BEEN PASSED EX PARTE AFTER NOTICING ASSESSEES CONTINUOUS ABSENCE IN TH E LOWER APPELLATE PROCEEDINGS. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUT E THAT THE CIT(A) HAS NO WHERE CONSIDERED THE MERITS OF THE SOLE ISSUE RELATING TO DISALLOWANCE / ADDITION OF RS.39,20,103/- U/S. 11(2) OF THE ACT. WE, THEREFOR E, DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JUSTICE THAT ASSESSEE DESERVES ONE MORE EFFECTIVE OPPORTUNITY BEFORE THE CIT(A) TO ADJUDICATE ITS CASE. WE ORDER ACCORDINGL Y. LEARNED COUNSEL UNDERTAKES TO APPEAR BEFORE THE CIT(A) ON OR BEFORE 31 ST OF DECEMBER, 2020 ALONG WITH A COPY OF THIS ORDER FOR FURTHER CONSEQUENTIAL PROCEEDINGS. 2 ITA NO.90/PAT/2019 M. S. MEMORIAL SOCIETY, AYS- 2013-14 3. THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER IS PRONOUNCED IN OPEN COURT ON 17TH SEPTEMBER , 2020 AT THE TIME OF HEARING. SD/- SD/- (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *JD/DKP. SR.P.S. - 17/09/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S. M. S. MEMORIAL SOCIETY, MADAN RAJ N URSING HOME CAMPUS, EAST CHAMPARON, HOSPITAL ROAD, BIHAR-845401 . 2. /RESPONDENT-ITO, WARD-(EXEMPTION), MUZFFARPUR 3. / CONCERNED CIT JAMSHEDPUR 4. - / CIT (A) JAMSHEDPUR 5. , ,/ DR, ITAT, PATNA 6. / GUARD FILE. /TRUE COPY/ BY ORDER/ , SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,