SHRI SADHUMARGI SHANTKRANTI JAIN SHRAVAK SANGH C G ORISA,RAIPUR vs. COMMISSIONER OF INCOME-TAX( EXEMPTION), BHOPAL

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ITA 125/RPR/2019Status: DisposedITAT Raipur29 July 2021AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not provided with a proper opportunity of being heard, violating the principles of natural justice. Therefore, the case was remitted back to the Commissioner for a fresh decision.

What were the facts?

The assessee was granted a short period of two days to submit requested documents to the Commissioner of Income Tax (Exemption). Due to the limited time, the assessee failed to comply with the notice.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard before the impugned order was passed.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA, HONBLE & SHRI N.K. CHOUDHRY, HON’BLE

For Appellant: Shri S.R. Rao, CA
For Respondent: Shri R.K. Singh, CIT DR
Hearing: 29/07/2021

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)

2.

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.

3.

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)

4.

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.

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