M/S. NATIONAL INSTITUTE OF OPEN SCHOOLING,NOIDA vs. ADIT (E), NEW DELHI

These appeals are filed by the assessee directed against order of Ld.CIT(A)-40, New Delhi dt. 30.3.2015 pertaining to the A.Y. 2006-07, 2007-08, 2008-09 and 2009-10.

Facts in brief:- The assessee is a registered society formed under Resolution/Notification issued by the Ministry of Human Resources Development, Government of India as an autonomous organization. It provides educational needs of school drop outs, working adults, house wives and socially disabled sections through distance education. The mission of National Institute of Open Schooling (NIOS) is to provide education to all with special concession for girls and women, rural youth and other disadvantaged persons who could not continue their education in the formal education system. It is registered u/s 12A and S.2(15) of the Income Tax Act, 1961 (the Act). The CBDT has notified the assessee for exemption u/s 10(23)( c)(vi) of the Act up to the A.Y. 2005-06.

After hearing rival contentions, perusing the papers on record and orders of authorities below as well as the case laws cited, we find that the Ld. First Appellate Authority passed an ex parte order, due to non cooperation of the assessee.

The Ld.Counsel for the assessee had obtained a number of adjournments. Numerous adjournment letters were filed and it appears that this is not a case where the Ld.Counsel for the assessee co-operated with the department in disposal of the appeals.

We find from para 4.9 page 6 of the Ld.CIT(A)’s order that, the assessee’s Counsel had appeared on 25.3.2015 at 4 P.M.

We do not desire to go into the issues recorded in this paragraph and the arguments and counter arguments made by both the sides. Suffice to say that the Counsel appearing before the presiding authority has to show respect to the Chair and behave with dignity. The Presiding Officer should be shown due respect in all circumstances.

After carefully considering all aspects, we are of the considered opinion that all these appeals should be restored to the file of Ld.CIT(Appeals) for fresh adjudication in accordance with law, after affording the assessee adequate opportunity of being heard. The assessee is directed to appear before the First Appellate Authority on 5th April, 2017, take notice and thereafter cooperate in disposal of the appeals. If the assessee or its Counsel do not cooperate with the Ld.First Appellate Auithority in discharging of his functions, he shall be at liberty to pass such orders as he deems fit. With these observations we restore all these appeals to Ld.CIT(A) for fresh adjudication in accordance with law.

In the result all these appeals are treated as ‘allowed’ for statistical purposes.