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Facts
The assessee's appeal for AY 2023-24 arose from an order of the CIT(Exemption) dated 26.09.2023, passed under Section 12AA of the Income Tax Act, 1961. The proceedings were conducted ex-parte against the assessee.
Held
The Tribunal noted that the CIT(E) had proceeded ex-parte, possibly due to communication gaps. In the interest of justice, the Tribunal restored the appeal back to the CIT(E) for fresh adjudication, allowing the assessee three effective opportunities.
Key Issues
Whether the CIT(E) was justified in proceeding ex-parte against the assessee without proper opportunity, and if the appeal should be restored for fresh adjudication.
Sections Cited
12AA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year : 2023-24 Shri Durga Mandir Trust, Vs CIT(Exemption), WZ 139/14, Nangal Raya, West New Delhi-110002 Delhi, Delhi-110046 (APPELLANT) (RESPONDENT) PAN No. AANTS2676R Assessee by : None Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 15.07.2025 Date of Pronouncement: 15.07.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2023-24, arises against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2023-24/1056547954(1) dated 26.09.2023, in proceedings u/s 12AA of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has proceeded ex- parte against the assessee thereby declining it’s claim of
Mr. Mahesh Kumar vehemently argues during the course of hearing in support of the CIT(E)’s findings that the assessee had not filed any explanation or evidence supporting it’s case and therefore, it’s instant appeal deserves to be dismissed.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.