Shri Swamynarayana Trust , Bangalore v. The Income Tax Officer(Exemptions) Ward-2 , Bangalore

ITA NO. 2878 (B)/201 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B BANGALORE BEFORE SHRI B.R.BASKARAN ACCOUNTANT MEMBER AND S MT. BEENA PILLAI JUDICAL MEMBER ITA NO. 2878 (BANG)/201 8 (ASSESSMENT YEAR : 20 1 7 - 18 ) SHRI SWAMYNARAYANA TRUST NO.222/A/3 SHRI SWAMYNARAYAN TEMPLE 5 TH MAIN 58 TH CROSS 4 TH BLOCK BANGALORE - 560 0 10 . PAN NO. AA GTS6296Q APPELLANT VS THE INCOME TAX (E) WARD - 2 FOR CIT(E) UNITY BUILDING ANNEXE BANGALORE RESPONDENT APPELLANT BY : MS . DIVYASHRI REVENUE BY : MS. N EE RA MALHOTRA CIT DR DATE OF HEARING : 27 - 11 - 2019 DATE OF PRONOUNCEMENT : 29 - 11 - 2019 O R D E R PER SMT BEENA PILLAI JUDICIAL MEMBER : PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 18/12/17 PASSED BY LD.CIT (E) BANGALORE 2. LD.AR AT THE OUTSET SUBMITTED THAT THERE IS A DELAY IN FILING PRESENT APPEAL BEFORE THIS T RIBUNAL BY FOUR MONTHS AND TWENTY ONE DAYS. IT HAS BEEN SUBMITTED THAT THE IMPUGNED ORDER WAS RECEIVED BY ASSESSEE ON 21/02/2018 AND ASSESSEE SHOULD HAVE ITA NO. 2878 (B)/201 8 2 FILED PRESENT APPEAL ON OR BEFORE 22/04/18. SHE SUBMITTED THAT PRESENT APPEAL HOWEVER HAS BEEN FILED ON 29/09/18 THEREBY CAUSING A DELAY OF FIVE MONTHS AND SEVEN DAYS. 2.1 LD.AR SUBMITTED THAT AUTHORI Z ED SIGNATORY WAS TRAVELLING ALL OVER THE WORLD CARRYING ON A CTIVITIES OF TRUST AND THEREFORE APPEAL COULD NOT BE FILED WITHIN PERIOD OF LIMITATION. SHE THUS PRAYED FOR CONDONATION OF DELAY AS IT WAS NOT INTENTIONAL. 2.2 LD. CIT DR THOUGH OBJECTED FOR THE SAME HOWEVER COULD NOT ESTABLISH ANY MALAFIDE INTENTION ON BEHALF OF ASSESSEE. 2.3. WE ARE THEREFORE CONDONING THE DELAY CAUSED TO FILE THE PRESENT APPEAL. IT IS OBSERVED THAT LD.CIT (E) PASSED EX PARTE ORDER FOR NON - APPEARANCE WHEREBY HE DISMISSED APPLICATION FO R REGISTRATION UNDER SECTION 12 A FOR NON - APPEA RAN CE. IN THE INTEREST OF NATURAL JUSTICE WE ARE OF THE VIEW THAT LD.CIT(A) MU ST P A SS ORDER ON MERITS. ACCORDING TO LD.AR. T HE DECISION RELIED UPON BY LD.CIT(E) FACTUALLY DISTINGUISHABLE . T HEREFORE WE SET ASIDE ISSUE BACK TO LD.CIT(E) TO DECIDE APPLICAT ION AFTER CALLING FOR ALL RELEVANT DETAILS IN REGARDS TO THE SAME . ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29 - 11 - 2019 SD/ - S D / - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 29 - 1102019 *AM ITA NO. 2878 (B)/201 8 3 COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR