ST PAUL'S EDUCATIONAL TRUST ,BARPETA vs. INCOME TAX OFFICER, WARD-BARPETA ROAD , BARPETA

At the time of hearing it is noted that the impugned order has been passed by the Ld. CIT(A) ex parte without going into the merits of the case. The Ld AR submitted that no notice of hearing was received by the assessee. It should be kept in mind that the Ld. CIT(A) while exercising his power as First Appellate Authority should have given proper opportunity to the assessee and thereafter should have decided the appeal as prescribed u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). Since there is ex- facie failure in doing so, in the interest of justice and fair play, I set aside the impugned order of the Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) to be decided on merits. The assessee is directed to be diligent and to appear/file written submission/documents to substantiate its case before the Ld. CIT(A); and the Ld. CIT(A) to pass a speaking order as prescribed u/s. 250(6) of the Act. Therefore, the appeal of the assessee is allowed for statistical purposes. St. Paul’s Educational Trust, AY 2016-17 3. In the result, the appeal of assessee is allowed for statistical purpose.