THE ACQUARIOUS PUBLIC EDUCATION SOCIETY ,NAGPUR vs. DCIT/ACIT, CIRCLE EXEMPTION, NAGPUR

On hearing both the sides, we find that the amongst other grounds, the assessee has raised ground no. 1 that Ld. CIT(A) has erred in dismissing the appeal ex–parte without giving an opportunity of hearing. Though, the Ld. DR has relied on the impugned orders, we find that in Form–35, copy of which is available at page no. 16–18 of the paper book, assessee had provided e–mail address for service of notices, however, in the impugned order of National Faceless Appeal Centre, (NFAC), in para 4 and its sub paras, there is mention of notices being issued, however, the mode of service of notice that notice was served, is not recorded. We find that relying on decision of Hon'ble Supreme Court in CIT vs. B. N. Bhattacharya (118 ITR 461). Appeal was dismissed for non– prosecution at the same time certain observations on merits were observed and such a practice of dismissing an appeal for non–prosecution and also for deciding on merits is not

Accordingly, the appeal of the assessee is allowed for statistical purposes and the issues on merits as allegedly are restored to the files of Ld. CIT(A) to give afresh opportunity of hearing to the assessee and pass an order afresh.

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