SRI. BRAHMATANTRA SWATANTRA PARAKALASWAMY TRUST,MYSORE vs. INCOME-TAX OFFICER, EXEMPTIONS, WARD, MYSORE

This appeal is filed by the assessee challenging the DIN & Order No.ITBA/NFAC/S/250/2023-24/1053843067(1) dated 21.6.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2016-17.

The ld. AR submitted that consequent to the order u/s. 154 dated 9.5.2019 passed by the AO, the assessee filed appeal before the CIT(Appeals), NFAC on 7.1.2020. In the meanwhile, there was change in the management set up and assessee lost the track of the appeal filed. The CIT(A), NFAC sent multiple notices u/s. 250 of the Act seeking written submissions, however since no response was filed, the order u/s. 250 was passed on 26.6.2023 based on information available on record dismissing the appeal. Therefore, he requested that the assessee may be given a chance for representing its case before the CIT(Appeals), to which the ld. DR opposed and submitted that the CIT(A) before passing the order issued notices on various dates to which the assessee did not respond, therefore the CIT(A) was bound to pass the ex parte order on the basis of material available on record.

Considering the rival submissions, we note that the appeal filed by the assessee before the CIT(Appeals) is against the order u/s. 154 and the explanation given by the assessee and in the Statement of Facts for non-representing the case is bonafide, therefore, as per our considered opinion and in the interest of justice, a chance should be given to the assessee to represent its case with necessary documents before the CIT(Appeals). Accordingly, we restore the matter back to the CIT(Appeals) for fresh decision as per law, after giving reasonable opportunity of being heard to the assessee. The assessee is directed to file necessary documents for substantiating its case and not seek unnecessary adjournment for early disposal of the case.

In the result, the appeal of the assessee is allowed for statistical purposes.