J.D.MEMORIAL EDUCATIONAL TRUST,BARRACKPORE vs. C.I.T.(EXEMPTION), KOLKATA

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ITA 76/KOL/2020Status: DisposedITAT Kolkata19 February 2020AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the principles of natural justice were violated due to the ex-parte order and the assessee not being heard. Therefore, the order of the CIT(E) was set aside.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(E) under Section 12AA(1)(b)(ii). The assessee claimed they did not receive the notice of hearing and were prevented by sufficient cause from appearing.

What were the issues?

Whether the ex-parte order passed by the CIT(E) violated the principles of natural justice and if the assessee had sufficient cause for non-appearance.

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, KOLKATA ‘A’ BENCH, KOLKATA

order : February 19th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Exemption) – Kolkata, (hereinafter the “ld.CIT(E)”), passed u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 (the ‘Act’), dt. 30/12/2019.

2.

After hearing both the parties we find the ld. CIT(E), has passed an ex-parte order. The ld. Counsel for the assessee demonstrated that it was prevented by sufficient cause from appearing before the ld. CIT(E). The notice of hearing was not received by it. The principles of natural justice have been violated in this case.

3.

Under these circumstances, we set aside the matter to the file of the ld. CIT(E), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of February, 2020.

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