UJJAIN SHIKSHAN AND SHODH SAMITI,UJJAIN vs. EXEMPTION CIRCLE 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 26.12.2017 passed by learned [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal.

Ld. AR for assessee has filed a Written-Submission running over 4 pages but during hearing before us, he made a limited submission that the Ujjain Shikshan & Shod Samitee, Ujjain assessee-society is engaged in imparting education. During assessment- proceeding for AY 2014-15, the AO made a reference for valuation of assessee’s building to the Departmental Valuation Officer (DVO) and based on DVO’s report, the case of present AY 2012-13 under consideration was re-opened wherein the AO made certain additions and determined total income at Rs. 3,72,34,543/-. The assessee challenged AO’s order in first- appeal but the CIT(A) has passed ex-parte order and dismissed assessee’s appeal for non-prosecution. Ld. AR pointed out that the non-prosecution has occurred because the notices of hearings were sent by CIT(A) to the e- mail address of counsel (Shri Sanjay Gupta) since the counsel had given his own email address. However, no communication was given by counsel about fixation of hearings, therefore the assessee was unaware of hearings. In these circumstances, the limited prayer of Ld. AR is to send this case back to CIT(A) for adjudication afresh in terms of section 250(6). Ld. DR does not have any objection to the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(A) and do not seek unnecessary adjournments.

In view of above submissions of parties and having regard to the principle of justice, we deem it fit to give one more opportunity to assessee so that the assessee can represent its case before CIT(A) for a proper adjudication. Accordingly, we remand this matter back to the file of CIT(A) for a fresh adjudication after giving opportunity of hearing to assessee. The Ujjain Shikshan & Shod Samitee, Ujjain Ld. CIT(A) and do not seek unnecessary adjournments.

Resultantly, this appeal of assessee is allowed for statistical purpose.