QUTBI COMMITTEE,AHMEDABAD vs. DCIT, CPC, BANGLORE

The assessee has claimed exemption under Section 11 of the Act to the tune of Rs. 4,34,422/- which was not allowed by the Revenue. The assessment was finalized under Section 143(1) and the addition was made. Demand of tax of Rs. 1,47,300/- was raised.

At the very outset it appears none appeared on behalf of the assessee before the Ld. CIT(A) in spite of notice given, neither any adjournment was sought for. Even before us no one appeared on behalf of the assessee when matter was taken up for hearing. However, since it is on record that the order passed by the Ld. CIT(A) is an ex-parte one we find it fit to provide a further opportunity of being heard to the assessee to represent the case before the First Appellate Authority in its proper perspective for the ends of justice and fair play. Hence, we disposed of the appeal by setting-aside the issue to the file of the Ld. CIT(A) to decide the issue afresh upon giving an opportunity of being heard to the assessee and upon taking into consideration the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter and to pass a reasoned order thereon. We further make it clear that the assessee may also not pray for any unnecessary adjournment before the Ld. CIT(A) and would cooperate with the Ld. CIT(A). With the above observation we dispose of the appeal filed by the assessee for statistical purposes.

In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 16/03/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 16/03/2022 TANMAY, Sr. PS TRUE COPY