Guru Kripa Seva Ashyram, Pune V. Income-Tax Officer, Exemption, Ward 1(2), Pune

MA 51/PUN/2023

AI Insights

The case involves Guru Kripa Seva Ashram, the appellant, who filed a Miscellaneous Application seeking to rectify a mistake apparent on record in the Tribunal's earlier order which was passed ex-parte. The appellant argued that their representative had attended the hearing and submitted an adjournment letter, which was not acknowledged in the Tribunal's order. The Tribunal initially dismissed the appeal based on the merits concerning the belated filing of Form No. 10B, which led to the denial of exemption under section 11 of the Income Tax Act. However, upon reviewing the submissions and the affidavit provided by the appellant, the Tribunal decided to recall the earlier order and restore the matter for re-adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132873 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-11-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2023
• Other Referred Cases: Association of Indian Panelboard Manufacturer vs. ITAT, Ahmedabad Benches
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 11; 10B

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.51/PUN/2023 (Arising out of ITA No.703/PUN/2022) धनिाारण िर्ा / Assessment Year : 2014-15 Guru Kripa Seva Ashram, Plot No. 52/53, Dube Nagar, Kesanand Road, Wagholi, Pune – 412207 PAN : AAATG2160R .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Exemption Ward – 1(2), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri V.L. Jain Revenue by : Shri Rajesh Gawali सुनवाई की तारीख / Date of Hearing : 03-11-2023 घोषणा की तारीख / Date of Pronouncement : 07-11-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee seeks to rectify the mistake apparent on record by recalling the order dated 02-03-2023 passed by this Tribunal in ITA No.703/PUN/2022 for assessment year 2014-15. 2. The ld. AR, Shri V.L. Jain drew our attention to para 3 of Miscellaneous Application and submits that the statement of Tribunal in 2 MA No. 51/PUN/2023, A.Y. 2014-15 finding “We find no representation on behalf of the assessee. Thus, the assessee called absent and set ex-parte” is factually incorrect and argued that one Shri Hiten A. Jain attended the hearing on 28-02-2023 and filed adjournment letter seeking adjournment stating that the AR, CA Vardhaman Jain is away from Pune until 6 th March, 2023. He also drew our attention to the notarized affidavit dated 15-03-2023 and submits that the Bench announced that the matter is taken as heard and set aside, but dismissed the appeal. He vehemently argued that the finding of Tribunal in dismissing the appeal is factually incorrect so far as to the fact that by pronouncing the matter being set aside, which is a mistake apparent on record requires rectification. Further, he argued referring to Para No. 6 of Tribunal’s order that the observations made in Para No. 6 which is reproduced in Miscellaneous Application are not in sync with the observations in Para 6 of the order of CIT(A) and argued that the inference drawn by the Tribunal is erroneous requires rectification. Likewise, he pointed alleged mistakes in Para Nos. 8 and 10 of the Tribunal’s order and vehemently argued that the Tribunal’s order is erroneous requires rectification by recalling the said order. 3. The ld. DR, Shri Rajesh Gawali placed on record dated 22-07-2022 passed by ITAT, Ahmedabad Benches in the case of Association of Indian Panelboard Manufacturer reported in (2022) 143 taxmann.com 418 (Ahmedabad-ITAT) to show that the order dated 02-03-2023 of this Tribunal is correct with reference to the facts of the case. 4. After hearing both the parties and on perusal of order dated 02-03- 2023 passed by this Tribunal, we note that the assessee filed adjournment letter dated 25-02-2023 stating that its AR shall not be able to present for 3 MA No. 51/PUN/2023, A.Y. 2014-15 the hearing until 6 th March, 2023 as he is away from Pune, but however, taking into consideration the order of CIT(A), we proceeded to disposed off the appeal on merits in view of belated filing of Form No. 10B which resulted denial of exemption u/s. 11 of the Act which is supported by the order of ITAT, Ahmedabad Benches in the case of Association of Indian Panelboard Manufacturer (supra) as placed on record by the ld. DR. Further, that in spite of our observation that the finding of Tribunal in Para No. 2 makes no difference with reference to the fact that denial of exemption for belated filing of Form 10B, the ld. AR vehemently contended that the matter requires re-adjudication, taking into consideration the same, in the interest of justice, in our opinion, the matter requires re- adjudication. Thus, taking into consideration the facts and circumstances of the case and submissions of ld. AR, we deem it proper to recall the order dated 02-03-2023 passed by this Tribunal in ITA No.703/PUN/2022 for assessment year 2014-15 and restore the same to the file. The Registry is directed to fix the appeal for hearing before the regular Bench and intimate the date of hearing to both the parties. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 07 th November, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 07 th November, 2023. रदव 4 MA No. 51/PUN/2023, A.Y. 2014-15 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned Pr. CIT, 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