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2021 (1) TMI 284 - AT - Income TaxExemption u/s 11 Denied - non-furnishing of audit report in form No. 10B - HELD THAT:- It is the case of the Ld. A.R. that the assessee sought adjournment before Ld. CIT(A) when the appeal was posted for hearing for the first time on 4.9.2020. Thereafter, the assessee was not given an opportunity of being heard by Ld CIT(A). It is submitted that the assessee filed written submissions before Ld. CIT(A) on 30.9.2020. However, by that time, the Ld. CIT(A) had already passed the order. Accordingly, we notice that the order passed by Ld. CIT(A), in effect, is an ex-parte order, without giving to the assessee opportunity of being heard. Accordingly, in the interest of natural justice, we are of the view that the assessee should be provided with an opportunity to present its case before Ld. CIT(A). Accordingly, we set aside the entire order passed by the Ld. CIT(A) and restore all the issues to his file for adjudicating them afresh. Appeal filed by the assessee is treated as allowed for statistical purposes.
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