THE KAROLI CMP SOCIETY,KOTI vs. NWR-W-(37)(1), RAILWAY BOARD BUILDING

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.

Ld. D.R., however, has relied upon the impugned order of the Ld. CIT(A).

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).

With the above observations, the appeal of the Assessee is treated as allowed for statistical purposes.