M/S NITANAND SHIKSHA SAMITI,DAUSA vs. INCOME TAX OFFICER, EXEMPTION WARD, ALWAR

In this appeal, the assessee is basically aggrieved for not providing due and reasonable opportunity by the A.O. and passing ex parte order.

2 ITA 192/JP/2019_ M/s Nitanand Shiksha Samiti Vs ITO(E) 3. The ld AR of the assessee invited our attention to the documents asked by the A.O. in his ex parte order and for want of the same, addition was made. The ld AR also filed an affidavit in support of the contention that on the date fixed for hearing on 22/11/2016, the ld AR of the assessee has visited the office of the A.O. but the A.O. was not available in his chair, therefore, after waiting for the some time he left the office. On the next visit to the office of A.O., it was informed that the assessment order has already been completed ex parte on 28/11/2016.

We have considered the rival contentions and found from the record that the assessee is an educational institution and registered U/s 12AA of the Act w.e.f. 05/10/2015 vide order dated 19/08/2016. After registration this was the first return filed by the assessee. However, the A.O. has passed ex parte order on the plea that the assessee did not appear. As per the affidavit placed on record, the assessee was prevented by reasonable cause and moreover he appeared before the A.O. but the A.O. was not available. Documents filed by the assessee before us goes to the root of the issue which are required to be examined by the A.O. while deciding eligibility of the assessee’s claim of exemption. Therefore, in the substantial interest of justice, we restore the matter back to the file of the A.O. for deciding the issue afresh after giving due

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