COSMOS FOUNDATION,PUNE vs. INCOME-TAX OFFICER, WARD - 1(1), PUNE

These are four appeals filed by the assessee against ex parte orders of the learned CIT(A) Pune-5, Pune in Appeal No. PN/CIT(A)-5 Ward 1(1), Pune/311 to 314/2014-15 for A.Y. 2007-08, 2008-09, 2009-10 and 2010-11, all dated 6th March 2017. 2. Shri Sunil Ganoo, is represented for the assessee and Shri Pankaj Garg is represented for the Revenue. to 1573/PUN/2017 2 Cosmos Foundation A.Y. 2007-08 to 2010-11

It was submitted by the learned A.R. that the learned CIT(A) had dismissed the appeals of the assessee on account of non-prosecution of appeals filed by it. It was submitted that the issue raised in these appeals was with regard to whether the assessee is liable to be assessed as Association of Persons and against the action of the learned CIT(A) in confirming the action of the A.O for denying the benefit of section 11 and 12 to the assessee as also holding that the activities of the assessee trust are in violation of provisions of section of sec. 13(1)(c) of the Income-tax Act 1961 (hereinafter referred to “the Act’). It was his submission that the assessee was not represented before the learned CIT(A) as the authorized representative of the assessee was pre- occupied in his professional work. It was his prayer that the assessee may be granted another opportunity to represent these appeals before the learned CIT(A).

In reply, the learned D.R. vehemently supported the orders of the A.O and the learned CIT(A).

We have heard the rival contentions and perused the material on record. A perusal of the facts in the present case clearly show that the learned CIT(A) had dismissed the appeals of the assessee by applying the principles laid down in the case of CIT vs. M/s. Multiplan India Pvt. Ltd. (1991) 38 ITD 320 (Del). It is noticed that the learned CIT(A) had granted the assessee four opportunities. The assessee has given an explanation that non-representation was on account of certain earlier professional commitments of the authorized representative of the assessee. The reasons seem to be reasonable. In the circumstances, in the interest of natural justice, we are of the opinion that the assessee must be granted another opportunity to represent its appeals before to 1573/PUN/2017 3 Cosmos Foundation A.Y. 2007-08 to 2010-11 the learned CIT(A). In the facts and circumstances, the ex parte orders of the learned CIT(A) are set aside and the issues raised in these appeals are restored back to the file of the learned CIT(A) for re-adjudication on merits after granting the assessee adequate opportunity of being heard. .

In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in open Court on this 20th day of February 2020.