LIMKHEDA VIBHAG YUVAK EDUCATION,DAHOD vs. THE ITO, WARD-EXEMPTION, VADODARA

The Ld. CIT(A) dismissed the assessee’s appeal on the ground that several opportunities were provided to the assessee vide notices dated 07-10-2024, 04-11-2024, 27-01-2025 and 04-06- 2025 but the assessee did not provide any documentary evidence/details to support its grounds of appeal. The Ld. CIT(A) held that under the circumstances, there was no option but to decide the appeal on the basis of documents available on record and since the only documents, available on record were the assessment order and Form No. 35 containing statement of facts and grounds of appeal, the ex-parte assessment made by the assessing officer u/s. 147 r.w.s. 144 was upheld and the appeal was dismissed.

The assessee has stated that it is a public charitable educational trust engaged in imparting education and allied educational activities in the tribal and rural area of Limkheda, District Dahod, Gujarat. The assessee is situated in a remote rural area and the trustees are not well conversant with online income-tax proceedings and were dependent upon professional consultants for tax compliances. The assessee had changed its Tax Advisors but the email address registered on the portal belonged to a consultant who had stopped working for the assessee quite sometime back. Consequently, the assessee did not receive notice of the proceedings and therefore it was prevented from furnishing explanation books of accounts and other supporting evidence before the assessing officer.

Subsequently, the matter was entrusted by the assesse to a Chartered Accountant at Ahmedabad for pursuing the appellate proceedings before the CIT(A) but it seems that the said Chartered Accountant neither filed submissions before the Ld. 2 CIT(A) nor informed the trustees about the appellate proceedings and the adverse order passed by the CIT(A). The appellant, it is stated, came to know about the dismissal of appeal by the Ld. CIT(A) only in the last week of May 2026 and soon thereafter arranged to file the appeal before the Tribunal.

Under the circumstances, there was a delay of approximately five months in filing the present appeal before the Tribunal. The delay is condoned.

Having regard to the circumstances in which the assessment and the appeal have been heard ex-parte, we think it is fair that the assessee be given one more chance to make proper submissions and furnish all the relevant details to support its case and get the appeal decided on merits. We accordingly set- aside this matter to the Ld. CIT(A) for adjudicating afresh after giving the appellant opportunity to file its written submissions and details and decide the issues in accordance with law. The assessee is directed to be vigilant and comply with the directions of the CIT(A).

In the result, the appeal of the Assessee is treated as allowed for statistical purpose.