THE AMBALA BOARD OF EDUCATION ,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘B’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 780/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2023-24
The Ambala Board of Education,
Plot No.151, Industrial
Area, Phase II,
Chandigarh 160002
बनाम
Vs.
The ITO,
Chandigarh
èथायी लेखा सं./PAN NO: AABAT0668H
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate
राजèव कȧ ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR
सुनवाई कȧ तारȣख/Date of Hearing
:
29.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
30.01.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 30.09.2024 passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ‘CIT(E)’], for the Assessment Year 2023-24. 2. The Registry has pointed out that there was a delay of 17
days in filing of the appeal before the Tribunal. The ld.
Counsel for the Assessee has filed a letter dated 23.7.2024 for 780-Chd-2024
The Ambala Board of Education,
Chandigarh condonation of delay on behalf of The Ambala Board of Education, Chandigarh, which is reproduced as under:-
780-Chd-2024
The Ambala Board of Education,
Chandigarh
We have gone through the reasons given in the letter for delayed filing of the appeal and keeping in view that the mother of the Counsel was very sick and hospitalized, which lead to the delay in filing of the appeal, the delay of 17 days is hereby condoned.
The ld. DR has no objection to the condonation of delay. 5. The ld. Counsel of the Assessee, at the very outset, pointed out that the ld. CIT(E) has rejected the registration on the basis of absence of registration without giving any opportunity to the Assessee to explain the issue.
We find that it is an ex-parte order passed by the CIT(E) without giving any opportunity to the Assessee. As prayed by the Counsel of the Assessee, in the interest of justice, the matter is remitted to the file of the CIT(E), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(E). All pleas available under the law shall 780-Chd-2024 The Ambala Board of Education, Chandigarh remain so available to the assessee. Ordered accordingly. The appeal of the Assessee is allowed for statistical purposes.
In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 30.01.2025. ( RAJPAL YADAV ) Accountant Member “आर.के.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order,
सहायक पंजीकार/