INSTITUTE OF HOTEL MANAGEMENT CATERING TECHNOLOGY AND APPLIED NUTRITION,HAJIPUR vs. ACIT, EXEMPTION CIRCLE, PATNA
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Income Tax Appellate Tribunal, “DB” BENCH: PATNA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No.73/PAT/2021 Assessment Year: 2016-17 Institute of Hotel Management Vs. ACIT, Exemption, Circle-Patna Catering Technology and Applied Nutrition (PAN: AAATI 5053 M)
( अपीलाथ� ) Respondent / (��यथ�) Appellant /
Date of Hearing / सुनवाई 18.04.2023 क� �त�थ Date of Pronouncement / 26.04.2023 आदेश उ�घोषणा क� �त�थ For the Appellant / Shri K. N. Prasad, Advocate �नधा#$रती क� ओर से For the Respondent / Smt. Rinku Singh, CITDR राज(व क� ओर से ORDER/ आदेश Per Rajesh Kumar, AM:
This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 25.08.2022 for the assessment year 2016-17.
The assessee has challenged the order of Ld. CIT(A) on the ground that the Ld. CIT(A) has wrongly dismissed the appeal of the assessee for the instant assessment year on the wrong appreciation of facts that appeal has been migrated to the National Faceless Appeal Centre in terms of notification No. 76/2020/F. No. 370142/33-TPL dated 25.09.2020 issued by the Central Board of Direct Taxes and also wrongly stated that the said appeal was against the order passed u/s 143(1) of the Act dated 27.03.2019 by the DC/AC, Circle-Patna for AY 2017-18.
2 ITA No. 73/PAT/2021 AY: 2016-17 Institute of Hotel Management Catering Technology & Applied Nutrition, Hajipur 3. The Ld. Counsel submitted that the Ld. CIT(A) has erroneously dismissed the appeal of the assessee for year i.e. AY 2016-17 on the basis of the information relating to AY 2017-18. The Ld. A.R therefore prayed that the Ld. CIT(A) has dismissed the appeal without deciding the same on merit. When the issue was confronted to Ld. CITDR onthe contentions putforth by the Ld. AR, the ld DR while candidly admitting the same submitted before the Bench that the appeal may be restored to the file of Ld. CIT(A) for necessary action and adjudication on merit .
After hearing the rival contention and perusing the material on records, we observe that the appeal has wrongly been dismissed by the Ld. CIT(A) stating that the appeal against the order passed u/s 143(1) dated 27.03.2019 by DC/AC, Circle-Patna for AY 2017-18 has been migrated to NFAC in terms of above notification and therefore treated the appeal of the assessee as infructuous and dismissed. Accordingly in our opinion, the Ld. CIT(A) has erred grossly by dismissing the appeal of the assessee for the present assessment year 2016-17 on the basis of information relating to AY 2017-18 and therefore the instant appeal of the assessee needs to be restored to the file of Ld. CIT(A) to be disposed off on merit after giving reasonable opportunity of hearing to the assessee. Accordingly, the appeal is restored to the file of the Ld. CIT(A) to decide the same on merit after affording reasonable opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 26th April, 2023
Sd/- Sd/- (SonjoySarma /संजयशमा#) (Rajesh Kumar / राजेश कुमार) Judicial Member /+या�यक सद(य Accountant Member / लेखा सद(य Dated: 26th April, 2023 SB, Sr. PS
3 ITA No. 73/PAT/2021 AY: 2016-17 Institute of Hotel Management Catering Technology & Applied Nutrition, Hajipur Copy of the order forwarded to:
Appellant- Institute of Hotel Management Catering Technology and Applied Nutrition, Opp. Circuit House, Near RamashishChowk, Industrial Estate, Hajipur-844102.
Respondent – ACIT, Exemption Circle-Patna
Ld. CIT(A)-NFAC, Delhi
Ld. PCIT , Patna 5. DR, Patna Bench, Patna True Copy By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata
