Held, that the Commissioner (Appeals) had proceeded ex parte against the assessee in complete violation of the principles of natural justice. He ought to have remanded the appeals to the Assessing Officer for fresh adjudication. Therefore, the issue is set aside to the Assessing Officer for de novo assessment per ratio laid down by the Supreme Court in Asst. CIT (E) v. Ahmedabad Urban Development Authority(2022) 449 ITR 1 (SC) after affording an adequate opportunity of hearing to the assessee.((AY.2011-12, 2013-14, 2015-16, 2016-17)
The Crafts Council Of India v. JCIT (E) (2024)114 ITR 58 (SN) (Chennai)(Trib)
S. 11 : Property held for charitable purposes-Promote welfare and causes of craftsmen-Ex-parte order by CIT(A)-Issue is set aside to Assessing Officer for de novo assessment as per ratio in ACIT v. Ahmedabad Urban Development Authority(2022) 449 ITR 1 (SC) [S. 2(15), 12A]
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