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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. BRR KUMAR & MS. SUCHITRA R. KAMBLE
PER DR. BRR KUMAR, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “Ld.CIT(A)”] dated 3.10.2024 passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Asst.Year 2018-19.
The case has been taken up for hearing today, with the consent of both parties.
The assessee has raised the following grounds for adjudication in the appeal:
That on the facts and in the circumstances of the case, the Id. CIT(A) grievously erred in dismissing the appeal ex-parte on the ground that the appellant failed to respond to and furnish submissions in response to the last two notices issued as mentioned in the appellate order.
2. That on the facts and in the circumstances of the case, the Id. CIT(A) grievously erred in simultaneously initiating two proceedings on ITBA Portal for the same appeal, issue notices with different DIN No. in both proceedings simultaneously and finally proceeding to pass two separate appellate orders for the same appeal with two separate DIN Numbers. The appellant states that the orders uploaded by the office of CIT(A) cannot be opened or accessed on ITBA Portal and the same having also not been received in registered email of the appellant, the present appeal is being filed based on the copy of appellate orders furnished by the AO on specific request.
3. The appellant states and submits that the notices which were not responded to by the appellant were not received at all and hence could not be complied with. The Id. CIT(A) failed to appreciate the fact that when the appellant responded to earlier notices, there was no reason for no responding to the subsequent notices had the same been received. The impugned ex-parte order thus requires to be set-aside to the file of the Id. CIT(A) for fresh consideration on merits of the additions made as per the Grounds of Appeal
raised in Appeal Memo.
1. 4. That on the facts and in the circumstances of the case, the Id. CIT(A) erred in not appreciating and considering the fact that the AO had completed the assessment without granting an opportunity of Video Conference as elaborately explained in the Statement of Facts before the CIT(A) and as evident from the ITBA Portal itself. The Id. CIT(A) thus ought to have quashed the assessment order as bad in law and invalid in absence of opportunity of Video Conference granted by the AO without prejudice to the merits of the additions made as held by various courts of law.
5. That on the facts and in the circumstances of the case, the Id. CIT(A) erred in law and on facts in confirming the addition of Rs.3,10,50,000/- being the amount of alleged wrong claim of corpus fund as application of income without proper consideration and appreciation of the facts of the case and the elaborate submissions and evidences filed before the AO including the revised computation of total income and revised Form No. 10B in view of inadvertent mistake. In view of the facts, submissions and comprehensive evidences filed before the AO coupled with legal position, the impugned addition of Rs.3,10,50,000/- ought to have been deleted.
6. The appellant humbly prays that since it is a charitable trust, the appeal may please be taken up out of turn or in the alternative, the demand raised may be stayed till the disposal of the appeal and no recovery proceedings be initiated till then.
The facts emanate from the orders of the Revenue authorities in this case are that the assessment order has been passed on 6.9.2021 under section 143(3) read with section 144B of the Act assessing 3 taxable income of the assessee at Rs.3,10,50,000/-. Aggrieved, the assessee filed appeal before the ld.CIT(A), who has dismissed the appeal of the assessee owing to non-compliance to the notices issued.
Before us, the ld.counsel for the assessee submitted that owing to technical glitches, the assessee could not access ITBA portal and pleaded that given an opportunity, due compliance would be made before the ld.CIT(A).
The ld.DR fairly accepted the proposal that the matter needs to be looked into by the first appellate authority.
Hence, keeping in view the specific facts of this case, the matter is remanded to the ld.CIT(A to adjudicate the issue afresh on merits by issuing valid notice. The assessee shall comply to the notice issued by the ld.CIT(A) without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purpose.
Dictated on the Open Court, typed and pronounced on 22nd November, 2024.
Copy of this order be given to the assessee. The Registry is directed to dispatch as per procedure.