M/S. MAHABIR CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), KOLKATA

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ITA 2027/KOL/2018Status: DisposedITAT Kolkata03 April 20192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to prosecute its case. Therefore, the matter was remanded to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(Exemption). The assessee claimed that an adjournment application was not considered, and they were not given an opportunity to present their case.

What were the issues?

Whether the CIT(Exemption) passed an ex parte order without affording a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri S.S. Viswanethra Ravi & Dr. A.L. Saini

Hearing: 01.04.2019Pronounced: 03.04.2019

For the Appellant : Shri Rajeeva Kumar, Advocate For the Respondent : Shri Radhey Shyam, CIT, DR Date of hearing : 01.04.2019 Date of pronouncement : 03.04.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

This appeal by the assessee against the order dated 05.09.2018 passed by the Commissioner of Income Tax (Exemption), Kolkata, ex parte of assessee.

2.

Heard both parties and perused the materials available on record. It is noted that the CIT(Exemption) fixed the hearing of the case on 06.07.2018 admittedly there was no compliance on that date. The CIT(Exemption) again fixed the hearing on 31.08.2018, according to ld. AR an adjournment application was filed but however no consideration was given to the said adjournment application. The ld. AR prayed to remand the matter to the file of CIT(Exemption) for his fresh consideration as there was no opportunity to the assessee to prosecute its case. The ld. DR did not controvert the same and reported no objection in remanding the file to CIT(Exemption). Therefore, taking into consideration the facts and circumstances of M/s Mahabir Charitable Trust the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for his fresh consideration. The assessee is at liberty to file evidences, if any, in support of its claim. Thus grounds raised

by the assessee are allowed for statistical purposes.

3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 03.04.2019.

Sd/- Sd/- [Dr. A. L. Saini] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated : 03.04.2019 Place : Kolkata RS, Sr.PS Copy of the order forwarded to:

1. 1. Appellant –M/s. Mahabir Charitable Trust, 6, Dr. U.N. Brahmachari Street, Kolkata – 700 017. 2 Respondent – CIT(Exemption), Kolkata.

3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata

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