MAHILA UTKARSHA PRATISTAN,RISOD vs. ASST. COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

When this appeal is taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).

On the other hand, the learned Departmental Representative strongly supported the order passed by the learned CIT(A).

We have heard both the parties, perused the materials available on record and gone through order of the authorities below. We find that the order passed by the learned CIT(A) is an ex-parte order. By considering the entire facts and circumstances of the case and also by following the principles of natural justice, one more opportunity should be given to the assessee to substantiate his case before the learned CIT(A). Thus, we set aside the impugned order passed by the learned CIT(A) and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in these appeals are allowed for statistical purposes.

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