What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, finding that the interest of justice would be served by giving the assessee an opportunity of hearing. The matter was restored to the CIT(A) for a fresh decision.

The assessee's appeal before the CIT(A) was dismissed for want of prosecution. The assessee claimed they did not receive notice of the hearing date, despite filing an adjournment application.

What were the issues?

Whether the dismissal of the appeal for want of prosecution by the CIT(A) was justified without proper notice to the assessee.

M/S Kandi Friends Educational… vs DCIT | ITAT Chandigarh 2018

आदेश / Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 19.12.2017 of the Commissioner of Income Tax (Appeals)-2, Chandigarh [hereinafter referred to as CIT(A)].

At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to show that the Ld. CIT(A) has dismissed the appeal of the assessee for want of prosecution and further no order has been passed on the merits of the appeal. The Ld. counsel has further submitted that an adjournment application was moved to the CIT(A) for adjournment of the case in the month of January 2018,

ITA No.242/Chd/2018 M/s Kandi Friends Educational Soceity, Bhaddal 2

however, the Ld. CIT(A) fixed the case for 19.12.2017. However, the assessee could not get the notice of the date of hearing.

Considering the above submissions of the Ld. Counsel for the assessee and also taking note of the fact that the Ld. CIT(A) has not passed any order on merits of the case, in our view, the interest of justice will be well served if the assessee is given an opportunity of hearing before the Ld. CIT(A). The impugned order of the CIT(A) is, therefore, set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the Ld. CIT(A) will give proper opportunity to the assessee or his counsel to present the case of the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 5.11.2018

Sd/- Sd/- ( बी , आर . आर . कुमार / B.R.R. KUMAR) (संजय गग� / SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य /Judicial Member

Dated : 05.11.2018 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

M/S KANDI FRIENDS EDUCATIONAL TRUST (REGD.),MOHALI vs. DCIT, C-1 (E), CHANDIGARH

What did the Tribunal hold?

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