SHRI SEERVI SAMAJ TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

आदेश / O R D E R

PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against the order dated 29.01.2026 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as "the ld. CIT(A)"], for the Assessment Year 2012-13, whereby the assessment framed under the provisions of the Income-tax Act, 1961 ("the Act") was confirmed.

ITA No. 3149/Chny/2026 (AY 2012-13) Shri Seervi Samaj Trust Vs ITO E W 3 :: 2 :: 2. At the outset, it is noticed that there is a delay of 57 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay supported by an affidavit explaining the reasons for the delay. Upon consideration of the averments made therein, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay is condoned and the appeal is admitted for adjudication on merits. 3. Briefly stated, appellant did not file its return of income for the A.Y. 2012-13. Subsequently the case was reopened u/s 147 by issuing notice u/s 148 on 29.03.2019 on the basis of information available with AO. Subsequently, the assessment proceedings u/s 147/143(3) of I.T. Act, 1961 were completed on 27.12.2019 and the AO made the addition of Rs.37,00,000/- u/s 69 of the IT Act, 1961 on account of unexplained investment. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(A). However, the ld. CIT(A), observing that despite several opportunities the assessee neither filed written submissions nor produced any supporting documentary evidence, disposed of the appeal ex-parte and confirmed the addition made by the Assessing Officer. Consequently, all the grounds raised by the assessee were dismissed. Aggrieved by the aforesaid order, the assessee is now in appeal before the Tribunal. 5. The learned Authorised Representative submitted that both the assessment order as well as the order passed by the ld. CIT(A) were ex-parte and that the issues involved were never adjudicated on merits after considering the assessee's explanation and supporting evidence. It was submitted that the assessee could not place the

ITA No. 3149/Chny/2026 (AY 2012-13) Shri Seervi Samaj Trust Vs ITO E W 3 :: 3 :: relevant documents before the lower authorities due to the circumstances explained in the condonation petition. It was therefore, prayed that, in the interest of substantial justice, one final opportunity be granted to the assessee to substantiate its claim before the Assessing Officer. 6. Per contra, the learned Departmental Representative supported the orders of the authorities below. It was submitted that sufficient opportunities had been afforded to the assessee during both the assessment as well as the appellate proceedings, but the assessee failed to avail the same. It was, therefore, contended that the addition was rightly made by the Assessing Officer and confirmed by the ld. CIT(A). 7. We have heard the rival submissions and perused the material available on record. It is an admitted position that the assessment was completed ex-parte owing to the non-compliance of the assessee. It is equally evident that the ld. CIT(A) also disposed of the appeal ex-parte without the benefit of the assessee's explanations and supporting documentary evidence. Having regard to the facts and circumstances of the case and bearing in mind the settled principle that an assessee should ordinarily be afforded a reasonable opportunity of being heard before an adverse decision is taken, we are of the considered opinion that one final opportunity deserves to be granted to the assessee to place the necessary material on record. Accordingly, without expressing any opinion on the merits of the additions made by the Assessing Officer, we set aside the impugned order of the ld. CIT(A) as well as the assessment on the disputed issues and restore the matter to the file of the Assessing Officer for fresh adjudication in accordance with law. This restoration, however, shall be subject to the condition that

ITA No. 3149/Chny/2026 (AY 2012-13) Shri Seervi Samaj Trust Vs ITO E W 3 :: 4 :: the assessee shall deposit a cost of Rs.5,000/- (Rupees Five Thousand only) with the Tamil Nadu State Legal Services Authority, High Court of Madras, within 30 days from the date of receipt of this order. The assessee shall produce proof of such payment before the Assessing Officer at the time of the fresh proceedings. The Assessing Officer shall thereafter afford adequate and effective opportunity of hearing to the assessee and decide the issues afresh in accordance with law after considering the evidence that may be produced. The assessee is also directed to extend full cooperation and diligently participate in the assessment proceedings. In the event of any failure or non-compliance on the part of the assessee, the Assessing Officer shall be at liberty to proceed in accordance with law. The cost imposed herein shall be deposited within the stipulated period without seeking any extension. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the 04th day of August, 2026 in Chennai.

Sd/- Sd/- (गगन गोयल) (मनु कुमार िग#र) (Gagan Goyal) (MANU KUMAR GIRI) लेखा सद$या/ACCOUNTANT MEMBER %या�यक सद$य/JUDICIAL MEMBER चे%नई/Chennai, 'दनांक/Dated: 04th August, 2026. SNDP, Sr. PS

SANDEEP Digitally signed by SANDEEP KUMAR KUMAR Date: 2026.08.05 16:46:43 +05'30'

ITA No. 3149/Chny/2026 (AY 2012-13) Shri Seervi Samaj Trust Vs ITO E W 3 :: 5 ::

आदेश क� ��त(ल)प अ*े)षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF