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TMI Blog2019 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... RI KUL BHARAT, JM This appeal is filed by the assessee against the order of ld. CIT(Exemption), Bhopal, dated 20.1.2017. The crux of grounds of appeal is that ld. CIT(A) erred in rejecting the exemption sought u/s 80G(5)(vi) of the Income Tax Act and also in not granting proper opportunity to explain the case by passing ex-parte order. The appeal is time barred by one month. Learned Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 80G(5)(vi) in Form 10G on 28.7.2016 with the relevant documents. Ld. CIT(A). CIT fixed the case for hearing on 10.1.2017. Second and final opportunity was given by the ld. CIT fixing the date for hearing on 17.1.2017. However, on both the occasions, the assessee could not be represented as the notices were received by the accountant Mr. Suresh Chand Jain, who being an old man of 69 years had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, we find that owing to peculiar medical conditions of the accountant being an old man, the assessee's case could not be represented in appropriate manner. Therefore, assessee's case requires reconsideration by the ld. CIT(Exemption). Considering the rival submissions and in the interest of justice, we deem it appropriate to set aside the order of the ld. CIT. The issues raised in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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