SRI JAIN SWETAMNAR TERAPANTH TRUST,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

The challenge in this appeal, for assessment year 2016- 17 at the instance of the assessee is to the order dated 07.09.2023 passed by the CIT(A) which in turn arose out of order dated 30.12.2018 passed by the Assessing Officer, thereby making certain additions.

We have heard the ld.counsel for the appellant and the ld. Senior DR for the Department and with their assistance we have gone through the record.

This appeal will not detain us long as we find that it deserves to be allowed on a short count.

The ld.counsel for the appellant pointed out from para 5 of the impugned order that the CIT(A) has observed that inspite of notices and multiple opportunities, the appellant did not file its submissions. The ld.counsel has pointed out the copy of acknowledgement. It is submitted that the appellant had filed the written submissions on 21.08.2023 under acknowledgment No.197507461210823.

The ld.Senior DR in all fairness, submits that under these circumstances, appropriate order may be passed.

We, thus find that the observations as made by the ld.CIT(A) in para 5 of the impugned order, are contrary to the record and therefore, it is appropriate that the appeal is remitted back to the file of the ld.CIT(A) for disposal according to law.

In that view of the matter, the present appeal succeeds and the same is allowed. The impugned order is set aside. The appeal is remitted back to the file of the ld.CIT(A) for disposal according to law. Needless to mention that we have not examined the merits of the challenge to the order of the Assessing Officer.

In the result, the appeal filed by the assessee is allowed for statistical purposes.