INCOME TAX ACT, 19612

Section 250(6)

Appeal [CIT(A)] - Ex-parte order - CIT(A) confirmed the rejection of exemption claimed by assessee -

Assessee-trust filed its return of income declaring Nil income within the period of extended due date granted for the year under consideration. However, the assessee inadvertently omitted to upload audit report in Form No. 10B along with return of income. Hence, during the course of assessment proceedings, AO rejected the claim for exemption under section 11 on account of non-furnishing of audit report in form No. 10B. CIT(A) passed the order itself dismissing the appeal of assessee without giving an opportunity of being heard to the assessee. Held: Assessee sought adjournment before CIT(A) when the appeal was posted for hearing for the first time. Thereafter, the assessee was not given an opportunity of being heard by CIT(A). It was submitted that assessee filed written submissions before CIT(A). However, by that time, CIT(A) had already passed the order. Accordingly, it was noticed that order passed by CIT(A), in effect, was an ex-parte order, without giving to the assessee opportunity of being heard. Accordingly, affording one more opportunity to the assessee would promote the cause of justice. Therefore, matter was remanded back to CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2017-18

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