INTERNATIONAL SCHOOL HUMAN RESOURCE & WELFARE SOCIETY,PATNA vs. ACIT- CIRCLE-1, PATNA

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ITA 136/PAT/2017Status: DisposedITAT Patna09 March 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should not be condemned unheard and set aside the ex-parte orders. The case was remanded back to the CIT(A) for fresh adjudication after providing a reasonable opportunity of being heard.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) for non-compliance with notices issued under Section 142(1). The assessee did not appear before the CIT(A) nor sought an adjournment.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without adjudicating on merits, violating the principle of natural justice.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Hearing: 09.03.2018Pronounced: 09.03.2018

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA Before Sh. N. K. Saini, AM and Sh. Amit Shukla, JM ITA No. 136/Pat./2017 : Asstt. Year : 2011-12 International School of Human Vs Asstt. Commissioner of Income Resources & Social Welfare Tax, Circle-1, Society, 61, Near Alpana Market, Patna South New Patliputra Colony, Patna (APPELLANT) (RESPONDENT) ITA No. 137/Pat./2017 : Asstt. Year : 2012-13 International School of Human Vs Income Tax Officer (Exemptions), Resources & Social Welfare Ward-1, Society, 61, Near Alpana Market, Patna South New Patliputra Colony, Patna (APPELLANT) (RESPONDENT) PAN No. AAAAI2856B Assessee by : None Revenue by : Sh. Abhay Kumar, Sr. DR Date of Hearing : 09.03.2018 Date of Pronouncement : 09.03.2018 ORDER Per N. K. Saini, AM: These two appeals by the assessee are directed against the separate orders dated 11.07.2017 and 28.08.2017 of ld. CIT(A)-1, Patna.

2.

The main grievance of the assessee in these appeals relates to the dismissal of the appeal ex-parte without adjudicating on merit.

3.

Facts of the case in brief are that the AO levied the penalties of Rs.10,000/- each in both these years for non-compliance of the notices issued u/s 142(1) of the Income Tax Act, 1961. The

2 ITA No. 136 & 137/Pat./2017 International School of Human Resources & Social Welfare assessee preferred an appeal to the ld. CIT(A) who confirmed the action of the AO by passing the ex-parte orders.

4.

During the course of hearing, nobody was present on behalf of the assessee neither any adjournment was sought. The ld. Sr. DR in his submissions supported the impugned order passed by the ld. CIT(A).

5.

We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, from the body of the impugned order, it is noticed that the ld. CIT(A) mentioned that nobody was present either on behalf of the assessee or the department. He, therefore, disposed off the appeals of the assessee ex-parte. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, considering the totality of the facts of the present case, deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.

6.

In the result, the appeals of the assessee are allowed for statistical purposes. (Order Pronounced in the Court on 09/03/2018)

Sd/- Sd/- (Amit Shukla) (N. K. Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09/03/2018 *Subodh*

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