M/S SETH SHRI NARAYAN AGARWAL,ITASI vs. DCIT EXEMPTION , BHOPAL

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ITA 94/IND/2022Status: DisposedITAT Indore24 January 2023AY 2009-10Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to remit the issue back to the CIT(A) for fresh consideration. The CIT(A) was directed to provide notice to the appellant and consider any evidence filed by them.

What were the facts?

The assessee's appeal was filed against an order passed by the DCIT. The managing person of the assessee trust passed away before the First Appellate Authority (CIT(A)) could pass its order. The death of the managing person hindered proper representation of the case.

What were the issues?

Whether the appeal proceedings before the CIT(A) were vitiated due to the death of the assessee's managing person and whether the case should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY& SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Ashish Porwal, Sr.D.R
Hearing: 21.12.2022

Date of Hearing 21.12.2022 24.01.2023 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 24.03.2022 passed by theNational Faceless Appeal Centre (NFAC), Delhi,arising out of the order dated 23.12.2016passed by the DCIT(Exemptions), Bhopalunder section 143(3)r.w.s. 147of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2009-10.

2.

We have heard the respective parties and perused the materials available on record.

3.

The Ld. CIT(A) has passed the order on 24.03.2022 whereas the Shri Anil Kumar Agrawal, managing person of assessee already expired on 29.05.2021. It is relevant to mention that the appeal was instituted before the First Appellate Authority on 19.01.2017 against the order dated 23.12.2016 [M/s. SethShriShrinarayanAgarwal Charitable Trust vs.DCIT(Exemptions)]Asst.Year.–2009-10- 2 - passed by the DCIT(Exemption), Bhopal under Section 143(3) r.w.s. 147 of the Act. The factum of death of managing person of assessee (Anil Kumar Agrawal) in not on record. Ld. Counsel appearing for the assessee duly submitted the photo copy of the certificate of death of Shri Anil Kumar Agrawal who has expired in Yashoda Hospital on 29th May, 2021 at Bhopal, M.P. The submission made by the Ld. AR that as the managing person of assessee has already expired, the matter could not be taken care of properly before the First Appellate Authority seems to be acceptable. After his demise, the person taken care of the society was not been able to take proper care in the appeal preferred before the Appellate Authority. In view of the factual aspect of the matter as stated above, we find it fit and proper to remit the issue to the file of the Ld. CIT(A) for consideration afresh upon giving notice to the appellant herein and upon considering the evidence on record or any other evidence which the appellant may choose to file in support of the case made out by the appellant. The Ld. CIT(A) is directed to pass orders accordingly.

4.

In the result, assessee’s appeal isallowed for statistical purposes.

This Order pronounced on 24/01/2023

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 24 /01/2023 S. K. Sinha, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- िवभागीय�ितिनिध, / DR, ITAT, Indore 5. गाड�फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

(Sr. Private Secretary) ITAT, Indore [M/s. SethShriShrinarayanAgarwal Charitable Trust vs.DCIT(Exemptions)]Asst.Year.–2009-10- 3 - 1.Date of dictation on 02.01.2023 2.Date on which the typed draft is placed before the Dictating Member 02.01.2023 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member………………Date on which the approved draft comes to

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