GOSEVA PARIVAR,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The Ld. Counsel for the assessee submitted before the Bench that the Ld. CIT(E) passed the order ex-parte in liminie rejecting the application for registration without affording reasonable opportunity of hearing. The Ld. A.R submitted that before the Ld. CIT(E) no one attended the proceedings as the notices were issued through ITBA portal and the assessee was not having any excess to said system as it is a very small trust hardly have any organized system of handling the tax matters. The Ld. A.R therefore prayed that the assessee may be granted one more opportunity of presenting its case before the Ld. CIT(E) by restoring the same to the file of Ld. CIT(E).

The Ld. D.R left the issued to the wisdom of the Bench.

After hearing the rival contention and perusing the material on record, we find that the application filed for registration u/s 12A(1)A(ac)(iii) was dismissed ex-parte in liminie when the assessee failed to appear on the dates fixed for hearing. We note that though the notices were issued through ITBA portal which could not be accessed by the assessee. Considering the facts and circumstances of the case, we are of the view that the ends of justice would be well served if the assessee is given one more opportunity of presenting its case before the Ld. CIT(E). Accordingly, we restore the issue back to the file of Ld. CIT(E) with the direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. The assessee is also directed to furnish the details/evidences which may be required by the Ld. CIT(E) for adjudication of the matter.