INTERNATIONAL HOSPITAL LTD. (BEFORE AMALGAMATION M/S ESCORTS HEART AND SUPER SPECIALTY INSTITUTE LTD),NEW DELHI vs. ITO, WARD-8(3), NEW DELHI

At the onset, the Ld. AR submitted that the application was rejected as the trust had failed to upload necessary evidences despite multiple opportunities. The Ld. AR humbly submitted that the trust would file all evidences if one more opportunity is granted to her and requested to set aside the matter to the file of the Ld. CIT(E).

The Ld. DR vehemently objected to this effect that the assessee has submitted certain documents on 04.06.2025 and she requires further time to peruse the same. She pleaded that the matter should not be remanded back unless she is heard extensively. We do not countenance with her vociferous arguments because of this particular reason that the assessee had only placed on record the registration certificates under Section 12A(a) since 13.07.1995 and under Section 80G w.e.f 23.11.2011. These are copies of statutory orders and do not require any time for deep diving. In fact, this Bench is not adhearing to the principle of natural justice if the matter is sent to CIT(E) at this stage as further submitted by her. We fail to follow when the matter is decided to sent to the Ld. CIT(E) for adjudication afresh on the basis of this particular documents as narrated hereinabove what further principle of natural justice is required to be adheared. At this stage in our considered opinion for the ends of justice the matter be remanded to the file of the Ld. CIT(E) for adjudication afresh. Such kind of outlandish submission is not called for from the Ld. CIT, DR as stated above and hence the same is rejected.

Thus, we dispose of the matters by remitting the issues to the file of the Ld. CIT(E) for passing reasoned orders upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. The Ld. CIT(E) is directed to pass a reasons order.