HOLY CROSS CHURCH,NAOJAN vs. ITO WARD 2(4) EXEMP, KHARMALKI ROAD SHILLONG
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Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM
ITA No. 193/GTY/2024 (Assessment Year:2020-21) ITO Ward 2(4), Exemp, Holy Cross Church, Naojan Kharmalki Road Shillong Golaghat, Assam Vs. PIN-785604 Meghalaya-793006 (Appellant) (Respondent) PAN No. AAATH3869E Assessee by : None Revenue by : Shri Kausik Ray, DR Date of hearing: 21.07.2025 Date of pronouncement: 27.08.2025
O R D E R Per Rajesh Kumar, AM:
This appeal is preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2024 for the A.Y. 2020-21.
At the outset, we observed that at the time of hearing when the case was called for hearing, no one attended the proceeding nor any adjournment application was filed. We note that the assessment before the ld. AO as well as appellate order by ld. CIT (A) were passed ex-parte as the assessee failed to appear before the authorities below. We note that the orders passed by the authorities below were without considering merit of the case. Under these circumstances, we deem it fit and proper to give one more opportunity to the assessee to present its case on merit. We accordingly, restore the appeal filed to the ld.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.08.2025.
Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati