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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2014-15 Vigyan Bharati Charitable Trust, Vigyan Bharati Charitable Trust, Vs. DCIT (Exemptions) DCIT (Exemptions) Plot No.A/103, Saheed Nagar, Plot No.A/103, Saheed Nagar, Bhubaneswar Bhubaneswar Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATV 4531 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri B.D.Ojha, CA B.D.Ojha, CA Revenue by : Dr. Abani Kanta Nayak, ld Abani Kanta Nayak, ld CIT DR Date of Hearing : 18/10 10/2023 Date of Pronouncement : 18/10 /10/2023 O R D E R Per Bench
This is an appeal filed by the assessee agai This is an appeal filed by the assessee against the order of the ld nst the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated 13.12.2022 13.12.2022 in Appeal No.ITBA/NFAC/S/250/2022 /NFAC/S/250/2022-23/1047982259(1) for the assessment year for the assessment year 2014-15.
Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta Shri B.D.Ojha, CA appeared for the assessee and Dr Abani Kanta Nayak, ld CIT DR appeared for the revenue. Nayak, ld CIT DR appeared for the revenue.
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It was submitted by ld AR that the ld. CIT(Appeal) proceeded to dismiss the appeal of the assessee vide his impugned order passed ex-parte without giving any opportunity of being heard to the assessee. He submitted that the impugned order passed ex-parte is a clear violation of principle of natural justice. Hence, it was his prayer that the appeal may be restored to the file of the ld CIT(A) for fresh adjudication after hearing the assessee.
In reply, ld CIT DR submitted that the ld CIT(A) has disposed of the appeal of the assessee on the basis of written submission filed before him, therefore, it cannot be said that it is a clear violation of natural justice.
We have heard considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has passed the order exparte without hearing the assessee. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeal) and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. The assessee is directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh expeditiously.
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In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 18/10/2023.
SD/- SD/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to :
1. 1. The Appellant : Vigyan Bharati Charitable Trust, Plot No.A/103, Saheed Nagar, Bhubaneswar 2. The Respondent: DCIT (Exemptions) Bhubaneswar 3. The CIT(A)-NFAC, Delhi.