UJJAIN SHIKSHAN AND SHODH SAMITI,UJJAIN vs. EXEMPTION CIRCLE BHOPAL, BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
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
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Ujjain Shikshan & Shod Samitee, Ujjain ITA No. 10/Ind/2024 - AY 2012-13 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
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Ujjain Shikshan & Shod Samitee, Ujjain ITA No. 10/Ind/2024 - AY 2012-13 assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments.
Resultantly, this appeal of assessee is allowed for statistical purpose.
Order pronounced in open court on 15.05.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 15.05.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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