THE AMBALA BOARD OF EDUCATION ,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

The Registry has pointed out that there was a delay of 17 days in filing of the appeal before the Tribunal. The ld. Counsel for the Assessee has filed a letter dated 23.7.2024 for 780-Chd-2024 The Ambala Board of Education, Chandigarh

2 condonation of delay on behalf of The Ambala Board of Education, Chandigarh, which is reproduced as under:-

3 3. We have gone through the reasons given in the letter for delayed filing of the appeal and keeping in view that the mother of the Counsel was very sick and hospitalized, which lead to the delay in filing of the appeal, the delay of 17 days is hereby condoned.

The ld. DR has no objection to the condonation of delay.

The ld. Counsel of the Assessee, at the very outset, pointed out that the ld. CIT(E) has rejected the registration on the basis of absence of registration without giving any opportunity to the Assessee to explain the issue.

We find that it is an ex-parte order passed by the CIT(E) without giving any opportunity to the Assessee. As prayed by the Counsel of the Assessee, in the interest of justice, the matter is remitted to the file of the CIT(E), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(E). All pleas available under the law shall

In the result, the appeal of the Assessee is allowed for statistical purposes.