RAJVIDYALAYA EDUCATIONAL TRUST,KUTTALAM V. ITO, EXEMPTION WARD, TRICHY

ITA 3108/CHNY/2024

AI Insights

The case involves Rajvidyalaya Educational Trust, a charitable trust, which appealed against the order of the CIT(A), National Faceless Appeal Center, Delhi, for the assessment year 2018-19. The appeal was initially delayed due to the adverse health of the Managing Trustee and the trust's unfamiliarity with electronic procedures. The tribunal found the reasons for the delay satisfactory and condoned it. The primary issue was the ex-parte order confirming the assessment order under section 271AAC(1), which the CIT(A) dismissed due to the late filing of the appeal without justified grounds. The tribunal set aside the CIT(A)'s order and remanded the case for a fresh decision, emphasizing the need for a fair hearing and a reasoned judgment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27187 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: R. RAGHUPATHY
• Assessee Lawyers: G.TARUN
• Keywords: Set aside; Charitable institution
• Section: 250

Judgement Text

" Page - 1 - of 4 आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3108/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2018-19 Rajvidyalaya Educational Trust, No.23, Uthira North Car Street, Kuttalam Tamil Nadu-609 801. [PAN: AABTR8546H] Income Tax Officer Exemption Ward, Trichy. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.G.Tarun, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.R.Raghupathy, Addl. CIT सुिवाई की तारीख/Date of Hearing : 18.02.2025 घोर्णा की तारीख /Date of Pronouncement : 21..02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1067011149(1) dated 25.07.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2018-19. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 25.07.2024 passed by NFAC, Delhi. ITA No.3108 /Chny/2024 :- 2 -: Page - 2 - of 4 2.0 It has been noted that there is a delay of 66 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse is charitable trust and not conversant with electronic working of the department. The delay was also attributable to adverse health of the Managing Trustee. All these activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. The Ld. DR however submitted that cost be imposed on the assessee for wasting the time of this tribunal. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 271AAC(1) dated 25.07.2024. The appeal was dismissed for being filed late without any justified grounds. It was pleaded that the assesse had committed delay of about 115 days on ITA No.3108 /Chny/2024 :- 3 -: Page - 3 - of 4 account of serious illness of the Managing Trustee of the trust and that it had justified grounds. 4.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse as to why it could not file its appeal in time. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched upon merits of the case. Be that as it may be the Ld. Counsel for the assessee has assured that it will make full compliance to the statutory notices issued by the department. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. We also direct the Ld. CIT(A) to condone the delay of 115 days in filing of appeal in this case before him. He will be at liberty to call for any remand report from the Ld. AO if warranted by the facts of the case. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to readjudicate the matter de novo. Accordingly, ITA No.3108 /Chny/2024 :- 4 -: Page - 4 - of 4 all the grounds of appeal raised by the assesse are allowed for statistical purposes. 5.0 In the result, the appeal is allowed for statistical purpose. Order pronounced on 21st , February-2025 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्यानयक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 21st , February-2025. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलार्थी/Assessee: 2. प्रत्यर्थी/Revenue 3. आयकर आयुक्त/CIT - Madurai 4. नवभागीय प्रनतनिनर्/DR 5. गार्ा फाईल/GF "