M/S. KAMARASR EDUCATIONAL AND SOCIAL WELFARE TRUST,ARIYALUR vs. ITO, EXEMPTIONS WARD, TRICHY

At the outset, Ld. Counsel for the appellant submitted that Ld. CIT(A) had not followed the principles of natural justice and within a month purported notices dated 25.09.2023, 04.10.2023, 18.10.2023 and 26.10.2023 were sent to the Assessee. Ld. Counsel for the appellant further prayed that if an adequate opportunity of hearing is given to appellant, appellant would prosecute its case properly before the Ld. CIT(A).

Per contra, the Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear even before the ld. first appeal authority.

From the case record, it emerges that Assessing Officer held that Assessee is not eligible for exemption under Section 11 of the Act and completed the assessment u/s 143(3) r.w. section 144B vide order dated 25.09.2021. Upon further appeal, the position remained the same and the assessee did not appear before the first appellate authority also. Accordingly, the assessment was confirmed, against which assessee is in further appeal before us.

We have heard the rival contention and gone through the facts and circumstances of the case. Though we concur with the submissions of Ld. Sr. DR however keeping in mind the principle of natural justice we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal on merits. 6. In the result, the appeal of the assessee in ITA No.170/Chny/2024 for assessment year 2018-2019 is allowed for statistical purpose. Order pronounced in the open court at the time of hearing on 17th day of April , 2024, at Chennai.