M/S BURDWAN TOWN SHRISTI WELFARE SOCIETY,DURGAPUR vs. ITO, EXEMPTION, 2(1), DURGAPUR

At the outset it is noted that there is a delay of 85 days in filing this appeal. However, it is noted that the impugned order of the Ld. CIT(A) dated 19.03.2020 and thereafter Covid 19 pandemic, therefore, the assessee could not file the appeal within the time limit. Hence 85 days delay in filing the appeal has been condoned.

It is also noted that the impugned order of the Ld. CIT(a) is an ex parte order wherein he has dismissed the appeal of the assessee alleging non-attendance of the assessee during the hearing. It has been brought to my notice by the Ld. AR of the assessee that the assessee Society received most of the hearing notices after the hearing date due to the postal failure and also the assessee society’s Secretary was physically ill for a long period which prevented the assessee to take necessary steps to attend the hearing. Taking into consideration these facts which have been given in the form of an affidavit, I am inclined to restore this appeal back to the file of Ld. CIT(A) since the Ld. CIT(A) was duty bound to Burdwan Town Shristi Welfare Society, AY 2014-15 decide the grounds of appeal on merits which he has not done in this case. Before parting, the assessee is directed to file written submission and copy of the documents to substantiate the grounds of appeal raised before the Ld. CIT(A) and the Ld. CIT(A) to decide the appeal on merits after affording reasonable opportunity of hearing to the assessee by passing a speaking order in accordance to law.

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