THE AMBALA BOARD OF EDUCATION ,CHANDIGARH V. INCOME TAX OFFICER, CHANDIGARH

ITA 780/CHANDI/2024

AI Insights

The case involves The Ambala Board of Education appealing against an order by the Commissioner of Income Tax (Exemptions), Chandigarh, which rejected their registration for the Assessment Year 2023-24. The appeal was initially delayed due to the illness of the Counsel's mother, but the delay was condoned by the Tribunal. The main contention in the appeal was the ex-parte nature of the CIT(E)'s decision, which was made without providing the Assessee an opportunity to explain their position. The Tribunal found merit in the Assessee's argument and decided to remit the case back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36079 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Assessee Lawyers: TEJMOHAN SINGH
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 780/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2023-24 The Ambala Board of Education, Plot No.151, Industrial Area, Phase II, Chandigarh 160002 बनाम Vs. The ITO, Chandigarh èथायी लेखा सं./PAN NO: AABAT0668H अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Hybrid Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate राजèव कȧ ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई कȧ तारȣख/Date of Hearing : 29.01.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 30.09.2024 passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ‘CIT(E)’], for the Assessment Year 2023-24. 2. The Registry has pointed out that there was a delay of 17 days in filing of the appeal before the Tribunal. The ld. Counsel for the Assessee has filed a letter dated 23.7.2024 for 780-Chd-2024 The Ambala Board of Education, Chandigarh 2 condonation of delay on behalf of The Ambala Board of Education, Chandigarh, which is reproduced as under:- 780-Chd-2024 The Ambala Board of Education, Chandigarh 3 3. We have gone through the reasons given in the letter for delayed filing of the appeal and keeping in view that the mother of the Counsel was very sick and hospitalized, which lead to the delay in filing of the appeal, the delay of 17 days is hereby condoned. 4. The ld. DR has no objection to the condonation of delay. 5. The ld. Counsel of the Assessee, at the very outset, pointed out that the ld. CIT(E) has rejected the registration on the basis of absence of registration without giving any opportunity to the Assessee to explain the issue. 6. We find that it is an ex-parte order passed by the CIT(E) without giving any opportunity to the Assessee. As prayed by the Counsel of the Assessee, in the interest of justice, the matter is remitted to the file of the CIT(E), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(E). All pleas available under the law shall 780-Chd-2024 The Ambala Board of Education, Chandigarh 4 remain so available to the assessee. Ordered accordingly. The appeal of the Assessee is allowed for statistical purposes. 7. In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 30.01.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "