SRI BAIDYANATH MEMORIAL TRUST,BHUBANESWAR V. ITO,EXEMPTION CIRCLE, BHUBANESWAR

ITA 501/CTK/2024

AI Insights

The case involves Sri Baidyanarth Memorial Trust appealing against the order of the ld CIT(A), NFAC, Delhi, which was dated 19.1.2024 for the assessment year 2016-17. The appeal was initially time-barred by 253 days due to the health issues of the Chief Functionary of the Trust, which the tribunal condoned after finding the reasons valid. The main contention in the appeal was the inability of the assessee to produce all necessary documents during the assessment, leading to an incomplete assessment under section 143(3) of the Income Tax Act. The CIT(A) had passed an exparte order as the assessee failed to respond to multiple notices. The tribunal decided to restore the matter to the CIT(A) for a fresh examination, emphasizing the need for the assessee to comply with procedural requirements and substantiate its claims with adequate documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473615 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: BIBEKANANDA MOHANTY
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Sri Baidyanarth Memorial Trust, Plot No.338, Sahid Nagar, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an CIT(A), NFAC, Delhi dated Bhubanbeswar-3/10134/2018 2. Shri Bibekananda Mohanty S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.501/CTK/2024 Assessment Year : 2016-17 Sri Baidyanarth Memorial Trust, Plot No.338, Sahid Nagar, Bhubaneswar. Vs. Income Tax officer, Exemption Circle, Bhubaneswar No.AAHTS 6816 R (Appellant) .. ( Respondent Assessee by : Shri Bibekananda Mohanty, CA Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 30/01/20 Date of Pronouncement : 30/01/20 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 19.1.2024 in Appeal No. CIT(A), 3/10134/2018-19 for the assessment year 2016 Bibekananda Mohanty, ld AR appeared for the assessee and Shri , Sr. DR appeared for the revenue. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER Income Tax officer, Exemption Circle, Respondent) Bibekananda Mohanty, CA : Shri S.C.Mohanty, Sr DR 2025 025 appeal filed by the assessee against the order of the ld 19.1.2024 in Appeal No. CIT(A), 2016-17. the assessee and Shri ITA No.501/CTK/2024 Assessment Year : 2016-17 P a g e 2 | 4 3. The appeal is time barred by 253 days. The assessee has filed necessary condonation petition supported by affidavit, stating the reasons that although the appeal was supposed to be filed on 19.3.2024, however as the Chief Functionary of the Trust was suffering from acute fever and body aches and was advised to take rest by the physicians. During that the office support staff viewed the mail regarding the order of ld CIT(A) but could not bring to the notice of the Chief Functionary. Therefore, there was delay of 253 in filing of appeal before the Tribunal. The reasons stated in the petition have not been found to be false and, therefore, we condone the delay and admit the appeal for hearing. 4. It was stated by ld AR that before the Assessing Officer, the assessee had not been able produce all the documents necessary for completion of assessment, therefore, the Assessing Officer completed the assessment u/s 143(3) of the Act considering the partial documents. It was also further submission that ld CIT(A) has passed the order exparte without providing reasonable opportunity to the assessee to furnish the documents and evidences to substantiate its case. However, it was his prayer to grant one more opportunity to file the evidences before the ld CIT(A). 5. In reply, ld Sr DR supported the orders of lower authorities. 6. We have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee has filed some evidences ITA No.501/CTK/2024 Assessment Year : 2016-17 P a g e 3 | 4 and documents and the assessment has been completed u/s 143(3) of the Act. However, on appeal, ld CIT(A) has passed the order exparte. A perusal of the order of the ld CIT(A) clearly shows that the notices were served through ITBA six times and the assessee has failed to comply with the requirement of any of these notices issued or make any submissions in response to communication window enabled. In the absence of any written submissions or documents in support of the claim of the assessee, the appeal was decided on the basis of the materials as are available in the record. Before us, ld AR has undertaken to cooperate in the set aside proceedings, if the matter is restored to the file of the ld CIT(A). Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication. Simultaneously, the assessee is directed to produce all such evidences and documents necessary for substantiating its claims before ld CIT(A). As the assessee has failed to file all the documents as also failed to comply with the notices issued by the ld CIT(A). a cost of Rs.10,000/-(Rupees ten thousand only) is to be paid to the ITAT Bar Association within two months and the evidence of receipt be produced before the CIT(A) on the first date of hearing. Non-payment of the cost within the prescribed time will lead to confirmation of the order of the ld CIT(A). ITA No.501/CTK/2024 Assessment Year : 2016-17 P a g e 4 | 4 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/01/2025. SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary Itat, cuttak 1. The Appellant : Sri Baidyanarth Memorial Trust, Plot No.338, Sahid Nagar, Bhubaneswar 2. The Respondent: Income Tax officer, Exemption Circle, Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubnaneswar-3. 5. DR, ITAT, 6. Guard file. //True Copy// "