SHRI DURGA MANDIR TRUST,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

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.