ACTIVE EDUCATION AND WELFARE SOCIETY,BHOPAL vs. INCOME TAX OFFICER, 1(1), BHOPAL, BHOPAL

Feeling aggrieved by appeal-order dated 22.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 23.09.2019 passed by learned ITO- 1(1), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.

Ld. AR for assessee submitted that the CIT(A) has passed impugned order as ex-parte qua the assessee on the footing that the assessee has not responded to any of the notices issues by him. However, this is contrary to the fact since the assessee has complied with all notice issued by CIT(A) and made submissions. Ld. AR has filed a chart showing the details of notices issued by CIT(A) and submissions made by assessee with supporting evidences, as under:

In view of above submissions of parties and also having regard to the principle of natural justice and fair play, we deem it fit to give one more opportunity to assessee so that the assessee can represent his case before AO for a proper adjudication. Accordingly, we remand this matter back to the file of AO for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments.

Resultantly, this appeal is allowed for statistical purpose.