NIRMA UNIVERSITY,AHMEDABAD vs. THE DY. CIT, CIRCLE-1 (EXEMPTION, AHMEDABAD

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ITA 2152/AHD/2024Status: DisposedITAT Ahmedabad06 May 2025AY 2021-22Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the appeal was summarily dismissed by the CIT(A). Considering the assessee's plea for an opportunity to make compliances, the Tribunal decided to remand the matter to the CIT(A) for adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which had dismissed the appeal summarily. The assessee's counsel requested a remand for de-novo adjudication, offering to make due compliances before the CIT(A).

What were the issues?

Whether the appeal dismissed summarily by CIT(A) should be remanded for de-novo adjudication to allow the assessee to make due compliances.

Which sections of the Income-tax Act were involved?

Section 10(23C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Hemanshu Shah, AR
For Respondent: Ms. Bhavanasingh Gupta, Sr DR
Hearing: 01.05.2025Pronounced: 06.05.2025

(Assessment Year: 2021-22) Nirma University, The Deputy Commissioner Vs. Nirma University, Sarkhej of Income Tax, Gandhinagar Highway P.O Circle-1(Exemption), Chandlodia, Ahmedabad. Ahmedabad-382481. [PAN :AAATT6829 N] (Appellant) .. (Respondent) Appellant by : Shri Hemanshu Shah, AR Respondent by: Ms. Bhavanasingh Gupta, Sr DR Date of Hearing 01.05.2025 Date of Pronouncement 06.05.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 23.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2021-22.

2.

The assessee has raised the following grounds of appeals:

1. In law and in facts and circumstances of the Appellant case, the learned Addl./jt Commissioner of Income-tax (Appeals) has erred in points of law and facts.

2. In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in Nirma University Vs. DCIT Asst. Year : 2021-22 - 2– dismissing the ground regarding addition of Rs.20,10,360/- in respect of receipt in FCRA account.

3. In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in dismissing alternate plea to allow deduction u/s.10 (23C) of L.T. Act more by Rs. 20,10,360/-.

4. In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground for not granting TDS of Rs.4,311/- deducted by Gujarat Vepari Mahamandal Sahakari Audhyogik Vasahat Ltd.

5.

Your appellant reserves the right to add, alter, amend all or any of the above grounds of appeal

as may be advised from time to time.

3. At the outset, we find that the appeal of the assessee has been dismissed summarily by the Ld. CIT(A). The Ld. Counsel for the assessee pleaded that, given an opportunity due compliances will be made before the Ld.CIT(A). Hence, no prejudice will be caused to the revenue if the matter is remanded to the Ld.CIT(A) for adjudication de-novo.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 06.05.2025 Sd/- Sd/- Sd/- (SIDDHARTHA NAUTIYAl) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 06.05.2025 MV Nirma University Vs. DCIT Asst. Year : 2021-22 - 3– आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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