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TMI Blog2021 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... tified. Considering the ld. AR contention that the assessee was prevented by sufficient cause primarily in filing the appeal and secondly in making submission before the lad CIT(Exp) in absence of sufficient opportunity of being heard to produce the necessary documents as per principles of natural justice as above, we find it deem fit to restore the matter back to the file of the CIT(Exp) to examine the issue of granting of approval u/s. 10(23C)(vi) of the act, afresh after taking into consideration the material evidence and after affording sufficient opportunity of being heard to the appellant assessee, as per principles of natural justice. Accordingly, the case is restored to the CIT, for afresh consideration and examination of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge either to assessee or to counsel of any notice from Commissioner of Income Tax (Exemption), Chandigarh. 4. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off. 2. At the outset, the ld. Counsel for the assessee pleaded for condonation of delay of 34 days with support of an affidavit of the appellant assessee stating therein that the appeal was filed late by short period of 34 days on 21.12.2020 as it was unaware to the fact that order u/s. 10(23C) (vi) of the Act has been passed. It was only from the office of old counsel on 12.12.2020 who checked the income tax portal and updated the status of application that it has been rejected. The Ld. DR vehemently opposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of lockdown non availability of staff due to Covid-19 effect and there was no message either to assessee or to counsel of any notice from Commissioner of Income Tax (Exemption), Chandigarh (hereinafter referred to as the CIT(Exp) . The counsel requested that the matter may be remanded back to the office of the CIT(Exp), Chandigarh to pass de novo a speaking order on merits after considering the submission of the appellant. 4. The Ld. CIT(DR) stands by the impugned order and opposed to the request of the assessee. 5. Having heard both the sides and perusing the material on record, we find that the ld. CIT(Exp) passed the impugned order ex parte qua the assessee for the observations made in the impugned order, i.e., that on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice specifying the reasons for rejection of rejecting the application for grant of approval u/s. 10(23C)(vi) of the Act. The learned A.R. contended that all the details required by the learned CIT, could have been furnished before him provided the assessee has been granted sufficient opportunity of being heard by way of communicating to the appellant the requisite details sought by the Ld. CIT(Exp). He further contended that it was only due to inadequate opportunity that the necessary material evidence by way of documentary evidence could not be made before him. 12. The contention of the ld. AR that details required by the CIT were available with the assessee but the same could not be furnished due to lack of sufficient op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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