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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi
Date of concluding the hearing : February 27th , 2019 Date of pronouncing the order : March 20th ,2019 O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee against the order dated 26.04.2018 passed by the Commissioner of Income Tax (Exemptions), Kolkata [‘CIT(Exemption)’].
None appeared on behalf of the assessee despite issual of notice. Earlier also there was no representation to the notice fixing the hearing on 04.02.2019. Under the circumstances, we dispose off this case ex parte qua the assessee on merit.
After hearing the ld. DR and perusing the impugned order passed by the CIT(Exemption), Kolkata, we find that the application of the assessee for registration u/s 12AA of the Act was dismissed for non-prosecution. The assessee convinced us that it was prevented by sufficient cause from not appearing before the ld. CIT(Exemption). Under the circumstances, we deem it proper to restore the matter to the file of the CIT(Exemption), Kolkata for fresh adjudication in accordance with law, after giving the assessee sufficient opportunity of being heard in the interest of justice, subject to payment of costs of Rs.1,000/- in favour of Prime Minister Relief Fund. The ld. DR suggests that the assessee may file its application electronically and seek proper advice in this regard.
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 20th March, 2019.