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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH.KUL BHARAT
Appellant by Sh. Parikshit Agarwal, CA Sh. Deepesh Garg, Advocate Respondent by Sh. Waseem Arshad CIT(DR) Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM: and 2001/Del/2023 are two separate appeals by the assessee preferred against two separate orders of the CIT(E), Chandigarh dated 09.01.2023 rejecting the application u/s. 12AB and 80 G of the Act respectively.
Both these appeals are heard together and are disposed of by this common order for the sake of convenience and brevity.
The appeals are barred by limitation. We have carefully gone through the contents of the cause in delay in filing the appeals as mentioned in the affidavit. We are of the considered view that the assessee was prevented by reasonable and sufficient cause hence, delay is condoned.
None appeared on behalf of the assessee inspite of mention in the order sheet entry dated 04.08.2023, therefore, we decided to proceed exparte. The DR was heard at length.
On perusal of the order of the CIT(E), we find that both the applications have been dismissed for non appearance by the assessee before the CIT(E). We find that though there is a mention of the issue of notice but whether the notices were served is not known.
In the interest of justice and fair play we deem it fit to restore the appeals to the files of the CIT(E). The CIT(E) is directed to consider the applications afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to comply the querries of the CIT(E).
In the result, both the appeals are allowed for statistical purpose.
Decision announced in the open court on 22.08.2023.