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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 973/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 973/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s Sharda Rural Shiksha Vikas Samiti The ITO (Exemption), Vs. C/o Sanskar Bharti Public School, Ward, Village- Nangli Balahir, Alwar. Tehsil- Meenrana, Behror-301708. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJCS 0353 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Suhani Maharwal (C.A.) jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (Addl.JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/06/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/06/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 19.03.2019 of ld. CIT(A), Alwar for the assessment order 2014-15. Due to prevailing COVId-19 pandemic condition the hearing of the appeal is concluded through video conference. 2. There is delay of 62 days in filing the present appeal. The assessee has explained the delay in the application for condonation of M/s Sharda Rural Shiksha Vikas Samiti vs. ITO(E) delay which has been supported by the affidavit of the assessee as well as medical record.
We have heard the ld. AR as well as the ld. DR on condonation of delay. After going through contents of the application, supporting evidence as well as medical report of the assessee we find that the assessee was having a reasonable cause for not filing the appeal within the period of limitation. As per medical record of the assessee, the assessee was suffering from chronic mental disorder for a long period of time and therefore, in the facts and circumstances of the present case and in the interest of justice we condone the delay of 62 days in filing the appeal.
The assessee has raised the following grounds:-
“1. On the facts and in the circumstances of the cases, Ld. CIT(A) erred in passing order without affording reasonable opportunity of being heard which is in violation of natural justice and liable to be set aside.
On the facts and in the circumstances of the cases, Ld. AO erred and simultaneously ld. CIT(A) sustain the disallowance of credit of accumulation U/s 11(1) for Rs. 800000/- without appreciating revised form no. 10which is unjustified and liable to be quashed.
3. On the facts and in the circumstances of the cases, Ld. AO erred and simultaneously ld. CIT(A) sustain the disallowance of application of income of Rs. 1350110/- without appreciating the material available to him which is unjustified and liable to be quashed. 2 M/s Sharda Rural Shiksha Vikas Samiti vs. ITO(E)
We have heard the ld. AR as well as the ld. DR and considered the relevant material on record. We note that the appeal of the assessee was dismissed by the ld. CIT(A) while passing the ex-parte impugned order due to non appearance on behalf of the assessee. The assessee has already explained the reasons for non appearance as the assessee was suffering from serious illness. The ld. CIT(A) has not decided the appeal of the assessee on merits and therefore, in the facts and circumstances of the case and in the interest of justice, we set aside the impugned order of the ld. CIT(A) and remand the matter to the record of the ld. CIT(A) for granting one more opportunity of hearing to the assessee and then decide the appeal afresh on merits.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30/06/2020.