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Judgment
PER VIMAL KUMAR, JM:
The appeals filed by the assessee are directed against the order dated 14.11.2024, passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961 (Act) of the Commissioner of Income Tax (Exemption), Chandigarh [CIT(E)] for Assessment Year 2022-23 and 2023-24 respectively.
There is delay for 450 days filing of appeal due to lack of knowledge of impugned order and failure of communication with precious counsel. The explanation for delay in filing the appeal does not smack of mala fides. Therefore, the delay in filing appeal is condoned.
Ld. Authorized Representative submitted that impugned orders are in violation of principles of natural justice. So, the matter may be restored to the file of Ld. CIT(E).
Ld. Departmental Representative relied on impugned order.
From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, it is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the files of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
Similarly, the assessee is in appeal before us by filing separate appeal vide ITA No. 3958/Del/2026. We remit this issue also back to the file of Ld. CIT(E) in the interest of justice. Both the issues under consideration may be decided as per law.
In the result, the appeals filed by the assessee are allowed for statistical purposes.