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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PRADIP KUMAR KEDIA, HONBLE & SHRI N.K. CHOUDHRY, HON’BLE
O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER
This appeal has been preferred by the appellant against the order dated 29/04/2019 impugned herein passed by the Ld. Commissioner of Income Tax (Exemption) [for short, ‘ld. Commissioner], Bhopal u/sec. 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the "Act").
(Shri Sadhumargi Shantkranti Jain Shravak Sangh)
From the impugned order, it clearly reflects that the appellant was given an opportunity, while dated 14/03/2019 fixing the case of hearing on 10/04/2019, in response to which the ld.AR attended the hearing and submitted written submissions. However, further clarification on submissions and details have been sought by the ld. Commissioner while even dated 10/04/2019, by which the appellant was requested to submit the documents as mentioned in para 4 of the impugned order before 12/04/2019. It clearly reflects that while appellant was given only two days time to comply with the email/notice dated 10/04/2019. Due to scarcity of time, the Assessee failed to submit the same as the fixing the date is so early and given very less time, which goes to show that proper opportunity of being heard was not provided to the Assessee, which is mandatory. The principle of natural justice has been withheld, therefore we do not have any hesitation to remit the instant case to the file of the ld. Commissioner for decision afresh, suffice to say while affording reasonable opportunity(s) of being heard to the appellant.
The appellant is also directed to cooperate with the proceedings before the ld. Commissioner and comply with the directions of the Ld. Commissioner within the prescribed time.
(Shri Sadhumargi Shantkranti Jain Shravak Sangh)
In the result, appeal filed by the appellant stands allowed for statistical purpose. Order Pronounced in open Court on this 29th day of July, 2021.