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TMI Blog2024 (8) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... y ITO, Ward-01, Jalore. 2. Since the issues involved in these appeals are almost identical issue one is against the intimation issue u/s. 143(1) and another is against the order passed u/s. 154 of the Act against the same intimation. Thus, these two appeals were heard together with the agreement of both the parties and are being disposed off by this consolidated order. 3. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 137/Jodh/2023 on the following grounds; "1. That on the facts and in the circumstances of the case, the ld. CIT(A), NFAC grossly erred in upholding the validity of order passed by the Ld. CPC u/s 143(1) of the Act. 2. That on the facts and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income, the exemption u/s. 11 is not allowed. " 5. Aggrieved from the order of ld. AO CPC assessee preferred an appeal before the ld. NFAC. Apropos to the grounds so raised the relevant finding of the ld. NFAC is reiterated here in below: "The assessee was provided with multiple hearing opportunities to submit the documents in support of Grounds of Appeal along with documentary evidence, as mentioned below:- S. No. Hearing Order date Date of compliance Remarks 1 30.12.2020 14.01.2021 No response received 2 09.09.2021 24.09.2021 No response received 3 10.11.2022 (Enablement of Communication) No response received 4 03.02.2023 09.02.2023 No response received The assessee has failed to respond at multiple occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to claim the benefit of section 11 & 12. Thus, the same is rightly denied to the assessee by the CPC. The ld. DR also submitted the assessee has not filed the submission before the ld. CIT(A) also. 8. We have heard the rival contentions, perused the material placed on record. The ld. AR of the assessee placed on record that an order of the CBDT F. No. 225/358/2018/ITA.II dated 08.10.2018 wherein the due date extended upto 31.10.2018 and the assessee in this case efiled the form no. 10B on 30.10.2018 and the same being within the extended due date. This fact presented by the assessee in this paper book has not been disputed by the revenue and the ld. DR fairly admitted that the bench decide the issue based on the evidence placed on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITD 662 (Rajkot) (Trib.). On being consistent view in the matter we direct the ld. Jurisdiction Assessing Officer (JAO) to consider the Form no. 10B and allow the claim of exemption u/s. 11 of the Act to the assessee. 8.2 The bench in fact noted that the assessee filed the form no. 10 B within the extended due date and thus the denial of section 11 benefit was on account incorrect appreciation of the fact. Thus, based on this observation ground no. 3 raised by the assessee is allowed. Ground no. 1, 2, 4 & 5 being consequential / technical having alternative plea taken by the assessee and since we have considered the exemption u/s. 11 the alternative plea ground taken by the assessee becomes educative in nature and becomes infructuous. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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