SREE NARAYANA CHARITABLE TRUST,TRIVANDRUM vs. INCOME TAX OFFICER EXEMPTION, TRIVANDRUM, TRIVANDRUM
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Waseem Ahmed & Shri Soundararajan K
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member & Shri Soundararajan K, Judicial Member ITA No.96/Coch/2024 : Asst.Year2017-2018 Sree Narayana Charitable Trust The Income Tax Officer Gurudevapuram, (Exemption) v. Trivandrum. Chengottukonam, Thundathil PO Trivandrum – 695 081. PAN : AADTS6272K. (Appellant) (Respondent)
Appellant by :--- None --- Respondent by :Smt.Girly Albert, Sr.DR Date of Pronouncement : 30.09.2024 Date of Hearing : 30.09.2024 O R D E R Per Bench : This is an appeal filed by the assessee challenging the order of the NFAC/CIT(A) dated 19.12.2023 in respect of the assessment year 2017-2018
When the case was called, none appeared on behalf of the assessee, therefore, we proceed to dispose of this appeal ex parte qua the assessee, after hearing the learned DR.
Brief facts of the case are that the assessee is a charitable trust running a CBSE approved educational institution and during the assessment year 2017-2018, the Assessing Officer made an addition of Rs.8,16,145 towards
2 ITA No.96/Coch/2024. Sree Narayana Charitable Trust. interest income based on the statement in Form 26AS. The assessee filed an appeal before the ld.CIT(A) and contended that the addition is not warranted. The assessee also filed its responses to the notice issued by the ld.CIT(A), but unfortunately the ld.CIT(A) dismissed the appeal stating that the assessee had not responded to any of the notices. The said ex parte order of the ld.CIT the assessee has been challenged before the Tribunal.
The learned Departmental Representative relied on the orders of the authorities below.
We have heard the learned DR and perused the material available on record. In the grounds of appeal, the assessee had submitted that they are in possession of the acknowledgement downloaded from the ITBA portal for filing the responses on 14.1.2022 and 17.12.2023. But the ld.CIT(A) in page 4 of his order in paragraph no.4.1, had observed that the assessee had not complied with the hearing notices issued and therefore decided the appeal ex parte based on the records available. The ld.CIT(A) had also stated that the assessee has no evidence to substantiate the grounds taken and therefore of the view that the assessee had no records and dismiss the appeal.
As rightly submitted by the assessee, we have found that the assessee had filed its submissions on 14.1.2022 and 17.12.2023, which are also available on record as evidenced from the acknowledgements furnished by the assessee and
3 ITA No.96/Coch/2024. Sree Narayana Charitable Trust. therefore, the finding of the ld.CIT(A) that no response was filed by the assessee is against the facts of the case. It shows that the ld.CIT(A) had not decided the issue after considering the response filed by the assessee on two occasions. We therefore inclined to set aside the order of the ld.CIT(A) and direct the ld.CIT(A) to decide the issue afresh after considering the response filed by he assessee on the above said dates and also after considering any further documents to be filed by the assessee. Needless to state, the assessee shall be given an opportunity of being heard in the fresh proceedings.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on this 30th day of September, 2024. Sd/- Sd/- (Waseem Ahmed) (Soundararajan K) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin ; Dated : 30th September, 2024. Devadas G* Copy to :S 1. The Appellant. 2. The Respondent. 3. The CIT Concerned. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin
