JANAPRIYA TRUST,TIRUNELVELI vs. ITO EXEMPTION WARD, TIRUNELVELI

Brief facts of the case are that the assessee furnished its return of income for the A.Y. 2018-19 electronically vide on 17.07.2018 disclosing a total income at Rs. NIL. The case was selected for scrutiny through CASS with reason description "Approval obtained u/s.80G and Large increase in total voluntary contributions as per Part B-TI of ITR." In spite of the show-cause notice, the assessee did not provide the details of persons who had given donations to the organization. Therefore, the donation shown in the return of income at Rs.61,91,669/- was treated by the AO as anonymous donation as the income of the assessee as per provisions of section 115BBC of the Act which was calculated at Rs. 58,82,086/- (i.e. Rs. 61,91,669/- (-) Rs. 3,09,583/-). The total income of the assessee was assessed accordingly. Aggrieved, the assessee is in appeal. Assessee further challenged the order of assessment u/s u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act before the ld.CIT(A) who proceeded ex-parte and dismissed the appeal on merits. Aggrieved, assessee is in appeal before us.

Before us also, none appeared on behalf of the assessee. The ld.DR stated that the assessee is habitual defaulter in appearing before the appellate authority hence no lenient view is to be taken in this case and prayed for dismissal of appeal.

Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A). Accordingly, in the interest of substantial justice, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for fresh hearing of appeal after affording proper opportunity of hearing to the assessee. The assessee is directed to prosecute and substantiate its case with all evidence diligently, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the disposal of appeal as per law.

In the result, appeal filed by the assessee is allowed for statistical purpose.