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Facts
The assessee's appeals were filed against ex-parte orders of the CIT(A) which disallowed deduction u/s 80P(2)(a)(i) and made additions u/s 68 of the Act. The assessee claimed that records were placed before the AO but not considered and demonetization deposits were added back.
Held
The Tribunal noted that the CIT(A) had sent four notices through the portal, but the assessee did not respond as they were not served with physical notice and were not well-versed with the online procedures. Hence, the Tribunal felt that one more opportunity should be granted.
Key Issues
Whether the ex-parte order of the CIT(A) was justified and whether the assessee should be granted another opportunity to present their case.
Sections Cited
250, 80P(2)(a)(i), 68
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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
to 309/Bang/2024 The Karnataka State Co-operative Housing Federation Ltd., Bangalore Page 2 of 3 the procedures. Hence, they were not able to respond to the notices issued by the ld. CIT(A). The assessee further submitted that all the issues are directly covered in favour of the assessee and if one more opportunity is granted, they will appear before the ld. CIT(A) and satisfy him about the claim made by the assessee.
We have heard the rival submissions and perused the materials available on record. Admittedly, in this case, the ld. CIT(A) had sent four notices through the portal for which the assessee had not responded. It is also a fact that the assessee was not served with any physical notice. Considering their submissions that they are not well versed with the systems and procedures and therefore, they were not able to respond before the ld. CIT(A) we feel that one more opportunity may be granted to the assessee and therefore, we hereby set aside the ex-parte order of the ld. CIT(A) and remit the issue in dispute to his file for deciding the issue afresh on merits in accordance with law after giving an opportunity of being heard to the assessee.
In the result, all the appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 30th Apr, 2024