MEASAGE CHOUDHRY CHARITABL TRUST,JAMMU vs. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, JAMMU

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ITA 359/ASR/2019Status: DisposedITAT Amritsar19 October 2022AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remand the matter back to the CIT(A) to adjudicate the issue afresh. This was done to ensure the principles of natural justice were followed by granting the assessee a proper opportunity to be heard.

What were the facts?

The assessee challenged an ex-parte order by the CIT(A) that rejected their claim for deduction under Section 11 of the Income Tax Act. The ITAT noted that the CIT(A) had not provided an adequate opportunity of being heard to the assessee, despite previous directions.

What were the issues?

Whether the CIT(A) followed the principles of natural justice by providing an adequate opportunity of being heard to the assessee before passing an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 13.10.2022Pronounced: 19.10.2022

This appeal has been filed by the assessee against the order dated 08.03.2019 passed by the ld. Commissioner of Income Tax (Appeals)-1, Ludhiana (hereinafter referred to as ‘the CIT(A)’, in respect of Assessment Year 2015-16, challenging therein the impugned order passed ex-parte qua

Choudhary Chritable Trust v. Asstt. CIT the assessee in rejecting the assessee’s claim of deduction u/s 11 of the Income Tax Act, 1961.

2.

None appeared for the assessee, however after hearing the ld. Addl.

CIT DR, the appeal is heard on merits in the interest of justice.

3.

The ld. CIT(A) has stated vide para 4 of the impugned order that Authorized Representative of the appellant trust submitted that the appellant trust does not have a certificate of registration and under the circumstances he has confirmed the action of the AO by finding no fault in

4.

It is evident from the impugned order that the assessee has filed a reply before the CIT(A). However the ld. CIT(A), in spite was being directed by the ld. ITAT Bench to allow the opportunity of being heard to the assessee and pass the order afresh, the ld. CIT(A), has not mentioned either the reply on the factum of granting of opportunity of being heard to the assessee in adjudicating the issue of rejecting the deduction claimed u/s 11 of the I. T. Act.

5.

In view of the principle of natural justice, we consider it deem fit, to remand the matter back to the file of the ld. CIT(A) to adjudicate the matter afresh after granting an adequate opportunity of being heard to the Choudhary Chritable Trust v. Asstt. CIT appellant assessee. The assessee is directed to cooperate in the fresh proceedings before the ld. CIT(A) by making necessary compliance timely to the queries raised by the ld. CIT(A) in the course of the proceedings.

Accordingly, the matter is remanded back to the file of the ld. CIT(A).

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

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