DR. SUBHAS CHANDRA SAHA CHARITABLE TRUST,COOCHBEHAR vs. CIT(EXEMPTION), KOLKATA

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ITA 222/KOL/2024Status: DisposedITAT Kolkata29 April 2024Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI SONJOY SARMA, HON’BLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) passed ex-parte orders violating principles of natural justice. Therefore, the appeals were restored to the CIT(E) for fresh adjudication on merits.

What were the facts?

The assessee's appeals before the CIT(E) were decided ex-parte without providing a reasonable opportunity of hearing. The assessee contended that the orders were not disposed of on merits.

What were the issues?

Whether the CIT(E) erred in passing ex-parte orders without affording the assessee a proper opportunity of hearing and without adjudicating the appeals on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLEDr. Subhas Chandra Saha

For Appellant: Shri Giridhir Dhelia, A/R
Hearing: 17/04/2024Pronounced: 29/04/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

Both these appeals are directed at the instance of the assessee against the separate orders of the learned Commissioner of Income Tax (Exemptions), (hereinafter the “ld. CIT(E)”) even dt. 02/01/2024.

2.

Though the assessee has raised several grounds of appeal in both these appeals but the ld. Counsel for the assessee, before us submitted that the orders of the ld. First Appellate Authority passed in both these appeals are ex-parte and assessee was not afforded reasonable opportunity of hearing. That the ld. CIT(E) has not disposed off the appeals on merits and if it had been so, the assessee stood a fair chance in succeeding. Therefore, he prayed that both the appeals be restored to the file of the ld. CIT(E) for fresh adjudication on merits, after providing the assessee opportunity of being heard.

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