MOJUM DULOM,ITANAGAR vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

The present appeal has been preferred by the assessee against the order dated 23.03.2020 of ld. CIT(A), Guwahati-1 passed u/s 250 of the Income Tax Act [hereinafter referred to as the ‘Act’]. The issue raised in this appeal is against the order of ld. CIT(A) allowing the exemption u/s 10(26) of the Act to the assessee, thereby affirming the order of the AO.

At the outset, we would like to mention that the assessment has been made ex- parte in this case for the reason that the assessee has not furnished any documents qua, the admissibility of exemption u/s 10(26) of the Act to the assessee. However, the additional evidences filed before the ld CIT(A) were not considered because petition under u/s 46A of the rules was not filed and, therefore, ld. CIT(A) decided the appeal of the assessee without taking into account those evidences into consideration. After hearing the rival contentions and perusing the facts on record, we are of the view that it would be in the interest of justice and fairplay if the assessee is given one more opportunity to represent the case before the AO. Accordingly, we set aside the appeal to the file of the AO.

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