SARASWATI EDUCATION SOCIETY,MUMBAI vs. ASST CIT (E) 2(1), MUMBAI

The assessee is aggrieved by the decision of the learned CIT(A) in confirming the additions made in the assessment order without hearing the assessee.

We heard the parties and perused the record. The assessee is a charitable society and in the return of income it claimed depreciation of 630.43 lacs and claimed set off of deficit of ` 510.00 lacs. The Assessing Officer disallowed both the claims and also added the capital expenditure of ` 965.28 lacs for want of supporting evidences. Before the learned CIT(A), the assessee did not appear and, hence, the learned CIT(A) dismissed the appeal of the assessee without addressing the issues on merits. Hence, the assessee has filed this appeal before us.

We heard the parties and perused the record. As noticed earlier, the learned CIT(A) has dismissed the appeal of the assessee without addressing any of the issues on merits. Hence, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present its case before the learned CIT(A). Accordingly, we set aside the order of the CIT(A) and restore all the issues to his file for adjudicating them on merits. The assessee is also directed to extend full co-operation to learned CIT(A) for expeditious disposal of the appeal.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.