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Income Tax Appellate Tribunal, ‘B’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra RaviShri B.C. Jain, FCA, appearing on behalf of the appellant. Shri A K Singh, CIT- DR, appearing on behalf of the Respondent.
Date of concluding the hearing : January 11th, 2019 Date of pronouncing the order : February 20th , 2019 O R D E R Per J. Sudhakar Reddy :- This is an appeal is filed by the assessee and is directed against the order of the ld. Commissioner of Income Tax (Exemption), Kolkata (hereinafter the ‘ld. CIT(Exemption)’), dated 05.04.2018 rejecting registration u/s 12AA of the Income Tax Act, 1961 (the ‘Act’) to the assessee.
After hearing rival contentions, we find that the ld. CIT(Exemption) has passed an ex parte order, as the notices fixing the case for hearing on 13.04.2018 & 06.03.2018 had been returned unserved to his office. Before us, the ld. Counsel for the assessee pleaded that the matter should be restored to the file of the ld. CIT(Exemption) on the grounds of violation of principle of natural justice as the notice has been served upon the assessee. The ld. Departmental Representative though not leaving his ground, ultimately submitted that the issue may be remanded to the file of the ld. CIT(Exemption) for fresh adjudication.
In view of the above discussion, we set aside the matter to the file of the ld. CIT(Exemption) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.
2 Mohinidevi Chunilal Somani A.B.M.M Educational Foundation I.T.A. No. 954/Kol/2018
The assessee is directed to appear before the ld. CIT(Exemption) within one month of receipt of this order or notice and thereafter cooperate in disposing off the appeal at the convenience of the ld. CIT(Exemption).
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 20th February, 2019.
Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 20.02.2019 (RS, Sr. PS) Copy of the order forwarded to:
1. 1. Mohinidevi Chunilal Somani A.B.M.M Educational Foundation, Room No.517, 5th Floor, “Diamond Heritage”, 16, Strand Road, Kolkata – 1.
2. The CIT(Exemption), Kolkata. 6th Floor, Middleton Row, Kol-71.
3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.