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2023 (1) TMI 71 - HC - Income TaxReopening of assessment u/s 147 - Exemption u/s 11 - exemption registration U/s 12AA pending - request of the petitioner to set aside the assessment orders and remand the matter to the 1st respondent - as argued that the assessment orders made by the 1st respondent without acceding to the request of the petitioner that their appeal relating to issuance of exemption certificate u/s 12A was pending, hence the principles of natural justice were denied to the petitioner - whether there are merits in the writ petition to allow? - HELD THAT:- Admitted facts in these cases are that while the 1st respondent passed assessment orders on 30.03.2022, the appeal filed by the petitioner was allowed thereafter on 07.04.2022 by the ITAT, Visakhaptnam and the said appellate order was given effect by the department and registration certificate U/s 12AA was issued as per the proceedings dated 26.10.2022. It is true, as contended by learned Standing Counsel no exemption was granted by the date of passing of the assessment orders. However, such exemption was granted within short time thereafter. The petitioner has requested the 1st respondent to keep the proceedings on hold. Due to close of Financial Year, it appears the 1st respondent passed the assessment orders. This Court is of the considered view that in the interest of justice the request of the petitioner to set aside the assessment orders and remand the matter to the 1st respondent shall be considered without expressing any opinion on the merits of the petitioner’s case. Accordingly, without expressing any opinion on merits of the petitioner’s case, the writ petitions are allowed and the impugned assessment orders dated 30.03.2022 for the assessment years 2013-14, 2015-16, 2016-17, 2017-18 and 2018-19 passed by the 1st respondent are hereby set aside and the matters are remitted back to the 1st respondent with a direction to issue notices to both parties and afford an opportunity of hearing to them.
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