TMI Blog2022 (10) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... - We observe that Assessing Officer has not assessed the income of the assessee judicially even though assessee has filed the information somewhere on 11.07.2017. He cannot set-aside the information available with him. Hence, we do not find any infirmity in the order passed by the Ld. CIT(A) in deleting the disallowance and directing the Assessing Officer to grant exemption u/s. 11 as claimed by the assessee. Grounds raised by the revenue are dismissed. - ITA No. 2176/MUM/2022 - - - Dated:- 30-9-2022 - SHRI AMIT SHUKLA , HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , HON'BLE ACCOUNTANT MEMBER Assessee by : None Department by : Shri Manoj Sinha ORDER Per S. Rifaur Rahman , AM 1. This appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Whether, on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the disallowance of Rs. 3,24,18,913/- and allowing the grant exemption u/s. 11 without discussing the merits of the case 5. Inspite of issue of notice none appeared on behalf of assessee nor any adjournment was sought. Thus, we proceed to dispose of this appeal on hearing Ld. DR on merits. 6. Ld. DR brought to our notice the facts of this case and vehemently supported the orders the Assessing Officer. 7. Considered the submissions of Ld. DR and material placed on record. On a perusal of the order of the Ld. CIT(A), we find that Ld. CIT(A) considered this aspect of the matter elaborately with reference to the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions of the assessee in this regard are as under: Your Appellant had initially submitted all the deserved details before the Learned Assessing Officer vide email dated 11.07.2017 at the official id mumbai.ito.exmp2.2@incometax.gov.in. The Learned Assessing Officer ignored the said submissions and failed to consider the same on records conveniently stating that the Appellant failed to submit the details called for (COPY OF EMAIL TRAIL IS ENCLOSED HEREWITH). The details called for were submitted online on 19.12.2018 whereas the AO without considering the same passed an order on best judgment u/s. 144 making an addition on account of non allowance of exemption u/s. 116 addition of Rs. 3,24,18,913 was done in Assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis and request you to pardon your Appellant by condoning the cause and hearing the appellant afresh, anew. Apart from that, the said documents called for by the Assessing Officer were uploaded on Income Tax portal on 19.12.2018, without considering the same Assessing Officer passed an order dated 22.12.2018 on 24.12.2018 The Appellant has not violated any conditions or explanation u/s. 11 to 13 under Income Tax Act. 5. The matter has been carefully considered. The only grievance of the assessee is against the disallowance of exemption u/s. 11 claimed. As discussed earlier, the AO has disallowed the same on the grounds that no details were filed before him. However, the evidence furnished by the assessee clearly indicates that first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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