RAMA SOCIAL REFORMS EDUCATIONAL SOCIETY,MEERUT vs. ITO (EXEMPTION) WARD, GHAZIABAD

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] dated 23.06.2023 for assessment year 2016-17.

The ld. Counsel for the assessee, at the outset, submits that the appeal was disposed of by the ld. CIT (Appeals) without providing adequate opportunity of hearing. Ld. Counsel submits that assessee sought adjournment on various occasions for the reason that the Authorized Representative expired due to COVID–19 and the assessee applied for certain certified copies from the Assessing Officer and sought adjournment as the assessee was not in a position to represent its case without the copies of the document. However, the ld. CIT (Appeals) dismissed the appeal of the assessee without giving any opportunity.

The ld. DR has no serious objection in restoring the matter back to the ld. CIT (Appeals).

Heard both the sides and perusing the evidences furnished before me it is observed that the assessee requested the ld. CIT (Appeals) to adjourn the hearing as the authorized representative expired due to COVID–19. As such complete record for preparing and representing the appeal was not available with the assessee, the assessee had applied for copies of the documents from the Assessing Officer. The assessee could collect documents partially and still some of the documents remained to be collected. However, it seems that the appeal of the assessee was dismissed by the ld. CIT (Appeals) without giving any further time though the assessee sought for adjournment. Taking the totality of facts and circumstances into consideration I am of the view that this appeal 2 should go back to the file of the ld. CIT (Appeals) for deciding afresh after providing adequate opportunity of being heard to the assessee. Thus, the same is restored to the file of the ld. CIT (Appeals) for deciding the appeal afresh.

In the result, appeal of the assessee is allowed for statistical purpose.