THE KAROLI CMP SOCIETY,KOTI vs. NWR-W-(37)(1), RAILWAY BOARD BUILDING
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ,चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH,‘SMC’,CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
आयकरअपीलसं./ITA No.62/CHD/2025
िनधाŊरणवषŊ / Assessment Year : 2020-21
The Karoli CMP Society,
Koti, Shimla.
बनाम
ITO,
Ward-(1),
Shimla.
̾थायीलेखासं./PAN NO: AAHAT-3138-Q
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
(VIRTUAL HEARING )
िनधाŊįरतीकीओरसे/Assessee by : Sh. Rajiv Sood, C.A.
राजˢकीओरसे/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
27.05.2025
उदघोषणाकीतारीख/Date of Pronouncement
:
30-05-2025
आदेश/Order
The present appeal has been preferred by the assessee against the order dated 14-11-2024 passed by the Ld. Commissioner of Income
Tax,
National
Faceless
Appeal
Centre
(NFAC),
Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2020-21. 2. At the outset, Ld. counsel for the Assessee has submitted that the impugned order of the Ld. Circle(A) is ex-parte of the Assessee.
Learned counsel has further submitted that the Assessee-Society did not receive any notice of hearing from the Ld. CIT(A). That the 2
notices have been allegedly sent on email, which did not come to the notice of the employees of the Assessee and hence, the case of the remained unrepresented before the Ld. CIT(A). Learned counsel for the Assessee has, therefore submitted that the Assesssee may be given an opportunity to present its case before the Ld. CIT(A).
Learned counsel has further submitted that the Assessee has a fair case on merits.
3. Ld. D.R., however, has relied upon the impugned order of the Ld. CIT(A).
4. In my view, the interests of justice would be well served if the assessee be given an opportunity to present the case before the Ld. CIT(A). The impugned order of the Ld. CIT(A) is accordingly set aside and the matter is restored to the file of the Ld. CIT(A) with the directions to deide the case in accordance with the law. Needless to say that the Ld. CIT(A) will give proper and adequate opportunity to the Assessee to present his case and thereafter, decide the appeal by way of speaking order. It has also directed that the Assessee will be vigilant in noting emails sent by the Ld. CIT(A) and will promptly appear and furnish relevant documents as and when called for by the Ld. CIT(A).
5. With the above observations, the appeal of the Assessee is treated as allowed for statistical purposes.
Order pronounced on 30-05-2025. (SANJAY GARG)
Judicial Member
आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to :
1. अपीलाथŎ/ The Appellant
2. ŮȑथŎ/ The Respondent
3. आयकरआयुƅ/ CIT
4. िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, चǷीगढ़/ DR, ITAT,
CHANDIGARH
5. गाडŊफाईल/ Guard File
आदेशानुसार/ By order,
सहायकपंजीकार/