M/S SEHAJPAL SINGH EDUCATIONAL WELFARE SOCIETY,MOHALI vs. ITO (EXEMPTION) WARD, CHANDIGARH

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 30.07.2017 of CIT(A)(2) Gurgaon pertaining to 2007-08 assessment year on various grounds on merits including the prayer in terms of ground No. 1 and 5 raised in the present appeal that the order may be set aside to the file of the CIT(A) on the ground that it was passed ex- parte wherein the assessee, at the time of hearing, though appeared on certain dates, however on the penultimate date could not appear on time. Attention was invited to para 7.1 of the order which would show that the assessee appeared on 07.07.2017 and sought time to appear on 20.07.2017. However, on the said date, the assessee speared late, as a result of that, ex- pate order was passed. In the circumstances, it was his prayer that the order may be set aside in order to afford the assessee an opportunity of being heard. 2. The ld. Sr.DR placed reliance upon the order and said that sufficient opportunity has been afforded by the CIT(A). However, in regard to the factual submissions on the last date, the assessee could not appear in time, he had nothing further to state. 3. We have heard the rival submissions and perused the material on record. A perusal of the record shows that the case was fixed on different

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dates by the CIT(A), however on two occasions, assessee sought time which was granted. Considering the oral undertaking of the ld. AR that in the eventuality the appeal is restored, the assessee shall participate in proceedings. Accordingly, without getting into the issue why on the last date the assessee, despite seeking opportunity appeared late or not, we, in the interests of substantial justice, set aside the impugned order back to the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. It is hoped that the opportunity so provided is not abused by the assessee and is utilized in good faith fully and fairly by making proper compliances. While so directing it is made clear that in the eventuality of abuse of the trust reposed in the assessee, the CIT(A) would be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27.03. 2018. Sd/- Sd/-

(Dr. B.R.R.KUMAR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

Asstt. Registrar ITAT,Chandigarh.