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Facts
The assessee, OISCA North India, made a foreign remittance of Rs. 53,70,001/- to Japan for educational tour packages. An addition of Rs. 38,61,810/- was made under Section 143(3) r.w.s 143(3A) and 143(3B). The appeal before the CIT(A) was dismissed in limine due to non-representation.
Held
The Tribunal held that the CIT(A)'s order was not issued with a reasoned order as required by Section 250(6) of the Act. Therefore, the matter was remitted back to the CIT(A) for fresh disposal.
Key Issues
Whether the CIT(A) order dismissing the appeal in limine without a reasoned order is sustainable? Whether the matter should be remanded for fresh adjudication.
Sections Cited
12A, 11(1)(c), 143(3), 143(3A), 143(3B), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
The instant appeal filed by the assessee is directed against the order dated 26.09.2023 passed by the National Faceless Appeal Centre whereby and whereunder the appeal preferred by the assessee stood dismissed in limine exparte.
Since, inspite several notices being served the assessee was never represented before the said authority. The assessee trust was registered under Section 12A of the Act; the main object of the said trust is to run OISCA North India (AY: 2018-19) Children’s forest program under campaign to grow ‘Mini Forests’ in schools. Upon verification of Form 15 CB it was found that the assessee made foreign remittance totaling to Rs.53,70,001/- to Japan as payment against educational tour packages. The certificate of approval obtained from the CBDT under Section 11(1)(c) of the Act was directed to be furnished but without any result hence, the assessment was completed upon making total addition of Rs.38,61,810/- under Section 143(3) r.w.s 143(3A) and 143(3B) of the Act on 20.03.2021. The same was further confirmed by the First Appellate Authority admittedly not on merit but in limine as the assessee was not represented inspite of several notices served upon him. In my considered opinion as the order is not issued complying the provision of Section 250(6) of the Act by the Ld. CIT(A) on the issue itself by way of reasoned order, the same is required to be decided afresh. Hence, the matter is remitted to the file of Ld. CIT(A) to dispose of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. The appeal is allowed for statistical purposes.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 21.05.2025