Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 164 - AT - Income TaxRevision u/s 263 - exemption u/s 11 of the Act in respect of anonymous donations denied - Denial of natural justice as argued - CIT(E) noticed that the AO has not completed the assessment as per the provisions of section 13(7) - Also AO has not charged the interest under section 234A and B - HELD THAT:- There is no dispute that except the show cause notice dated 21.02.2018, the CIT(E) has not issued any other notice to the assessee and further the impugned order was passed on the very date when the case was first time fixed for hearing. The assessee was not given an opportunity to explain the cause and reasons for non-appearance on 28th February, 2018. Hence, in the facts and circumstances of the case, we are of the considered opinion that the assessee was not given any effective and proper opportunity of hearing before passing the impugned revision order by the CIT(E). Hence in the interest of justice, we set aside the impugned revision order passed by the CIT(E) under section 263 and remand the matter to the record of the CIT(E) for deciding the same afresh after giving an appropriate opportunity of hearing to the assessee. Though the assessee has raised various objections against the jurisdiction invoked by the CIT(E) however, since these objections could not be raised before and considered by the CIT(E) while passing the impugned ex parte order therefore, the same may be raised before the CIT(E) in the set aside proceedings and after considering the same, the CIT(E) shall pass afresh orders - Appeal of the assessee is allowed for statistical purposes.
|