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2015 (2) TMI 2 - AT - Income TaxUnaccounted donations - CIT(Appeals) not accepting the status of appellant as ‘ EDUCATIONAL INSTITUTION’ - whether Assessing Officer has not afforded proper opportunity of being heard to the appellant, even after narrating the facts - Held that:- the present case it is an admitted fact that the AO allowed the last opportunity to the assessee by fixing hearing of the case on 03.11.2006. On the said date, the assessee could not appear and the explanation was given that the local elections being held in some parts of the District Bulandshahar, Gautam Budh Nagar, Noida, and the boarders were sealed, so there was a reasonable cause for not attending the proceedings on 03.11.2006. The contention of the assessee that on 06.11.2006 counsels as well as the president of the assessee society appeared before the AO had not been rebutted. It is also noticed that the assessment order has been passed by the AO on 06.11.2006. In the present case the assessee furnished the details of the donors in which the old and new addresses were mentioned, but the ld. CIT(A) had not considered the said list of the donors while passing the impugned order. It is well settled that nobody should be condemned unheard as per the maxim “Audi Alteram Pertam”. In our opinion, in the present case a proper opportunity of being heard was not given to the assessee by the AO to explain its case. We, therefore, deem it proper to set aside the impugned order passed by the ld. CIT(A) and the issue is remanded back to the file of the AO for fresh adjudication in accordance with the law after providing due and reasonable opportunity of being heard to the assessee. - Decided in favour of assessee for statical purposes.
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