NOBLE EDUCATIONAL AND SOCIETAL TRUST,NEW DELHI vs. ITO,EXEMPTION WARD-2(4), NEW DELHI

Heard both the parties at length. Case files perused.

Learned counsel representing assessee submits that the assessee had first of all filed a physical appeal on account of some communication gap/confusing in the necessary compliance of filing the same by electronic mode and therefore, the impugned lower appellate findings are not sustainable in law. This clinching fact of the assessee having filed a physical appeal could hardly be from the departmental side.

Be that it may, we are of the considered view in larger interest of justice that the assessee could not be held disentitled for adjudication of it’s lower appeal on merits on account of alleged communication gaps. We thus deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication as per law subject to a rider that the appellant only shall plead and prove all the relevant facts within three effective opportunities at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s instant lead appeal is accepted for statistical purposes. & 3823/Del/2024 3 Noble Educational and Societal Trust 8. The assessee’s former appeal herein is accepted for statistical purposes and it’s latter case is dismissed as rendered infructuous in foregoing term. A copy of this common order be placed in the respective case file.