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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This is a batch of two appeals pertaining to the same assessee. Both these appeals are time barred by ten days, for which the assessee has filed detailed petitions seeking condonation of delay. For the sake of brevity, the main reasons are captured in brief. It is stated that the Principal Trustee himself and his mother were both suffering from serious illnesses. Since the Principal Trustee was handling all taxation matters hence, he could not attend to the filing of said appeals in time.
Since the reasons for delay have been adequately explained, we deem it fit to condone the same and admit these appeals for adjudication.
ITA 6509 arises from order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”). ITA 6510 arises from order u/s 80G of the Act, passed by Ld. CIT(Exemption). In both these matters the Ld. CIT(Exemption) has rejected the applications under consideration. It is further seen that the applications have been rejected on the ground that the assessee could not comply with the notices issued from the office of Ld. CIT(Exemption), for filing necessary details.
The aggrieved assessee has now approached the ITAT with grounds challenging the action of Ld. CIT(Exemption) for denying adequate opportunity and also not considering the fact that the application seeking adjournment in the matters, was not considered.
In both these cases, none attended on behalf of the assessee on the last date of hearing, but it was decided to proceed ahead with the adjudication, with the help of Ld. DR.
The Ld. DR took us through the impugned order and argued that the assessee was duty bound to furnish the necessary details as required by the Ld. CIT(Exemption). However, the Ld. DR was agreeable in case the matter was to be remanded back to the file of Ld. CIT(Exemption).
We have considered the submissions of Ld. DR and have gone through the records before us. We find that the assessee has explicitly described the medical situation prevailing with the Principal Trustee and his mother. Even otherwise, in the interests of natural justice, the assessee deserves another chance to provide the necessary details before the Ld. CIT(Exemption). In light of this, we deem it fit to set aside the impugned orders in both the appeals and remit these matters back to the Ld. CIT(Exemption) for fresh adjudication, after providing an opportunity of being heard.
In the result, both the appeals are partly allowed for statistical purposes.