TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Consolidated appeals heard ex parte; fresh hearing granted with costs; fair hearing emphasized</h1> <h3>M/s New Indian Public School Samiti Versus Addl. CIT (Exemptions), Jaipur</h3> M/s New Indian Public School Samiti Versus Addl. CIT (Exemptions), Jaipur - TMI Issues:Appeals filed against separate orders of CIT(A) for A.Y. 2011-12. Common issues in both appeals.Analysis:- The appeals were heard through video conference due to the Covid-19 Pandemic.- A consolidated order was passed for both appeals due to common issues.- Lead case was taken as ITA No. 76/JP/2019 for A.Y. 2011-12.- Assessee raised grounds related to lack of opportunity, e-filing of appeal, penalty imposition, and time-barred proceedings.- Assessee did not appear during the hearing, leading to an ex parte decision by CIT(A).- Ld. CIT(A) requested e-appeal filing, but the assessee failed to comply.- Tribunal observed the lack of diligence on the part of the assessee but emphasized the importance of providing a fair hearing.- Assessee was granted one more opportunity for a fresh hearing with a cost of Rs. 2,000 to be paid to the Prime Minister's National Relief Fund.- Assessee directed to cooperate with CIT(A) and not seek unnecessary adjournments.- ITA No. 77/JP/2019 had a similar lack of appearance by the assessee.- Findings from ITA No. 76/JP/2019 applied to ITA No. 77/JP/2019.- Both appeals allowed for statistical purposes only.This detailed analysis highlights the procedural aspects, lack of appearance by the assessee, the importance of providing a fair hearing, and the directions given for further proceedings in the case.
TaxTMI 
TaxTMI 
