MANJUSHREE CHARITABLE SOCIETY,TAWANG vs. INCOME TAX OFFICER, (EXPM), WARD-2(3), GUWAHATI

With both the parties’ consent, we proceed to adjudicate the assessee’s main appeal for adjudication.

Coming to the CIT(A)’s order under challenge, we notice at the outset that he has proceeded to affirm the Assessing Officer’s action by passing his lower appellate order ex parte without dealing on merits of various issue(s) requiring framing of points of determination followed by a detailed adjudication u/s 250(6) of the Act. Learned departmental representative invited our attention to the CIT(A)’s ex parte order in para 3 that he had issued three notices dated 06.08.18, 20.03.19 and 26.03.19 for hearing on 13.08.18, 25.03.19 and 29.03.19; respectively.

Learned counsel at this stage submitted that the assessee’s president has filed his solemn attested affidavit that although he had received only the first hearing notice, it sought adjournment before the CIT(A). It is categorically denied that the latter two hearing notices had been served on the assessee during lower appellate proceedings. Faced with this factual position, we deem it appropriate to restore the assessee’s main appeal back to the CIT(A) for fresh adjudication as per law within three effective opportunities of hearing. The assessee or its authorised representative is directed to appear before the CIT(A) on or before 31.07.20 for further proceedings.

5 The assessee’s main appeal is accepted for statistical purposed and its stay application No.32/Gau/2019 stands rendered infructuous.