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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI MANOJ KUMAR AGGARWAL
आदेश / O R D E R
PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter in short ‘the Ld.CIT(E)’), Chennai, dated 27.10.2023 rejecting the application filed on 25.04.2023 in Form 10AB under clause (iii) of first proviso to Sec.80G(5) of the Income Tax Act, 1961 (hereinafter in short ‘the Act’).
At the outset, it is noted that there is delay of ‘113’ days in filing of this appeal and assessee has filed Condonation petition. Having perused the same, we are satisfied that there is reasonable cause for (AY -) Fetna Trust :: 2 ::
the delay. So, we condone the delay and proceed to adjudicate the appeal.
3. The Ld.AR of the assessee pointed out that the Ld.CIT(E) has passed an ex parte order qua assessee, since assessee didn’t respond to his notice. According to the assessee, it has not received notice of hearing due to some glitches in the internet/computer. Therefore, he prays for one more opportunity.
Per contra, the Ld.DR does not want us to give assessee one more innings.
Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(E) is an ex parte order qua assessee.
We note that the Ld.CIT(E) had directed the assessee to file relevant documents, which, according to the Ld.CIT(E), assessee failed to file and instead sought adjournment, but didn’t file the relevant documents.
Therefore, he dismissed the appeal of the assessee. According to the Ld.AR, omission to file documents called for by the Ld.CIT(E) is not deliberate and given an opportunity, the assessee undertakes to file all the documents called for by the Ld.CIT(E). Considering the overall facts and circumstances of the case, we are inclined to grant one more opportunity to the assessee and therefore, we set aside the impugned order of the Ld.CIT(E) and restore the application dated 25.04.2023 back (AY -) Fetna Trust to the file of the Ld.CIT(E) and direct him to decide the application in accordance to law and the assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(E) and the Ld.CIT(E) to decide the application in accordance to law.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on the 27th day of June, 2024, in Chennai.