PRESERVATION AND PROLIFERATION OF RURAL RESOURCES AND NATURE,GAYA V. DEPUTY COMMISSIONER, INCOME-TAX, CPC, BANGALORE

ITA 496/PAT/2024

AI Insights

The case involves the appellant, Preservation and Proliferation of Rural Resources and Nature, contesting an order from the Deputy Commissioner of Income-tax, CPC, Bangalore, regarding the assessment year 2018-19. The primary contention revolves around the dismissal of their appeal by the CIT(A) without consideration of the merits, and issues related to the non-allowance of benefits under Section 11 of the Income Tax Act, 1961. The Tribunal noted procedural lapses in the handling of the appeal by the CIT(A), particularly the failure to condone the delay in filing and the issuance of an ex parte order. Both parties agreed to the restoration of the matter to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46699 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice
• Section: 250; 143(1); 11; 10B

Judgement Text

"आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री जॉजु माथान, न्याधयक सदस्य एवं श्री राक ेश धमश्रा, लेखा सदस्य क े समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 496/PAT/2024 Assessment Year: 2018-19 Preservation and Proliferation of Rural Resources and Nature Vs. Deputy Commissioner, Income-tax, CPC, Bangalore (Appellant) (Respondent) PAN: AACTP2597D Appearances: Assessee represented by : Nishant Maitin, CA. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : April 7th, 2025 Date of pronouncing the order : April 7th, 2025 ORDER PER BENCH: This appeal filed by the assessee is against the order of the ADDL/JCIT (A)-3 Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) Page | 2 I.T.A. No.: 496/PAT/2024 Assessment Year: 2018-19 Preservation and Proliferation of Rural Resources and Nature. for AY 2018-19 dated 20.06.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 16.12.2019. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That the order passed by Id JCIT(A) is unjust, unwarranted and bad in law. 2. That the Id JCIT(A) dismissed the appeal without considering the merits of the case. 3. That the Id JCIT erred in disregarding the fact that audit report in Form 10B was filed in accordance with the provisions of law. 4. That the Id JCIT erred in not allowing benefit of Section 11 of the act while computing total income for the relevant year. 5. That the Id JCIT erred in confirming the total income for the relevant year, as computed in the intimation dated 16.12.2019. 6. For any other ground that may be urged at the time of hearing” 3. It is noticed that there is a delay in filing the appeal before the Ld. CIT(A) and the Ld. CIT(A) without condoning the delay dismissed the appeal of the assessee in limine. However, after considering the submissions of both the sides, we condone the delay, if any, before the Ld. CIT(A). At the outset, the Ld. AR submitted that the order passed by the Ld. CIT(A) is an ex parte order. Hence, the Ld. AR prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the issue to his file for adjudication afresh. The Ld. DR did not oppose the request of the Ld. AR. 4. The assessee, despite being provided sufficient opportunities of hearing before the Ld. CIT(A), did not present himself in the appellate proceedings and therefore, cannot agitate for violation of the principles of natural justice; however, we are of the view, that in the interest of Page | 3 I.T.A. No.: 496/PAT/2024 Assessment Year: 2018-19 Preservation and Proliferation of Rural Resources and Nature. justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT(A) for adjudication on merits. 5. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 7th April, 2025. Sd/- Sd/- [Rakesh Mishra] [George Mathan] Accountant Member Judicial Member Dated: 07.04.2025 Bidhan (P.S.) Page | 4 I.T.A. No.: 496/PAT/2024 Assessment Year: 2018-19 Preservation and Proliferation of Rural Resources and Nature. Copy of the order forwarded to: 1. Preservation and Proliferation of Rural Resources and Nature, Shastri Nagar (East), Road No 6 Sikariya More, Gaya, Bihar, 823001. 2. Deputy Commissioner, Income-tax, CPC, Bangalore. 3. ADDL/JCIT (A)-3 Delhi. 4. CIT- 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "