ARULMIGU ANGALAMMAN THIRUKOVIL,COIMBATORE vs. ACIT, EXEMPTIONS, RANGE-211,, COIMBATORE

At the very outset, we notice that the orders of First Appellate Authority (FAA) are ex-parte, since there was no compliance from the assessee to five notices issued from the office of the First Appellate Authority. Further, we also note that the assessments have been completed on best judgment basis u/s.147 r.w.s.144 r.w.s. 144B of the Act.

The ld.AR submitted that the assessee is an ancient temple and is administered by the Hindu Religious and Charitable Endowments Department of Government of TamilNadu. The Ld.AR further submitted that the temple authorities were new to the faceless assessment scheme and therefore, failed to comply with the e-assessment procedure. The Ld. AR, only pleaded that one more opportunity be granted to the assessee and the matter be restored to the file of the AO, so as to enable the assessee to effectively present its cases.

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA & AO and there is no violation of principles of natural justice. Therefore, it was submitted that the appeals of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the FAA were ex-parte, since the assessee did not respond to various notices issued from the office of the AO & FAA. The Ld. AR submitted that the assessee being a temple, the temple authorities are not aware of the e-proceedings and hence, failed comply to the notices issued. Hence, the Ld.AR pleaded one more opportunity may be granted to the assessee to represent its cases before the AO and undertook that he would duly appear and furnish the necessary details as and when called for. We strongly deprecate the nonchalant attitude of the assessee in not responding to the statutory notices issued by the FAA & AO. However, considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and furnish all requisite details and evidences in support of its claim and shall not seek unnecessary adjournment. It is ordered accordingly.

In the result, the appeals filed by the assessee are allowed for statistical purposes.