MAHARASHTRA TANTRIK SHIKSHAN MANDAL, AHMEDNAGAR V. CIT-EXEMPTION, PUNE

ITA 958/PUN/2022

AI Insights

The case involves Maharashtra Tantrik Shikshan Mandal, the appellant, contesting an order from the Commissioner of Income Tax (Exemption), Pune, which was passed ex-parte. The primary issue was the dismissal of the appellant's application under section 12A(1)(a) of the Income Tax Act, due to it being filed beyond the prescribed 30-day time limit following a modification of objects. The appellant argued that the delay was due to the national lockdown imposed during the COVID-19 pandemic, which the Supreme Court had recognized as a valid reason for extending legal deadlines. The Tribunal found merit in giving the appellant another opportunity to present its case, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132944 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-02-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 26-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.958/PUN/2022 Maharashtra Tantrik Shikshan Mandal, 23, Kastubh Sona Nagar, Savedi Road, Ahmednagar – 414003 PAN : AAAAM3439Q ......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Yogesh S. Limaye Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 09-02-2023 घोषणा की तारीख / Date of Pronouncement : 09-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 25-01-2021 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”]. 2. We find that this appeal was filed with a delay of 276 days. Upon hearing both the parties, we find that the delay of 276 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown 2 ITA No.958/PUN/2022 imposed on account of pandemic Covid-19. Therefore, the delay of 276 days is condoned. 3. At the outset, the ld. AR, Shri Yogesh S. Limaye requested to this Tribunal to remand the matter to the file of CIT(E) as the impugned order was passed ex-parte of the assessee. On perusal of para 3.2 of the impugned order, we note that the CIT(E) requested the explanation from the assessee how the application filed u/s. 12A(1)(a) of the Act maintainable as it was not filed within the time limit of 30 days from the date of modification of objects. It is evident from the same para that the assessee has not submitted any explanation in this regard which substantiate the request of the ld. AR that the impugned order was passed ex-parte of the assessee. 4. Heard both the parties and perused the material available on record. We find that the ld. CIT(E) dismissed the appeal of the assessee on the ground for not filing application within the prescribed time limit of 30 days. It is, therefore, we are of the considered view that one final opportunity needs to be given to the assessee to represent its case on merits so that justice can be delivered. 5. In view of the matter, we set aside the order of CIT(E) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. The assessee is liberty to file evidence, if any, in support of its contentions. 3 ITA No.958/PUN/2022 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09 th February, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 09 th February, 2023. रदव आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(Exemption), Pune 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune