AKHIL BHARTIYA KAPOL SAMAJ SEVA SANCHALIT KAPOL VIDHYA SAHAYAK FUND TRUST,AMRELI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2, RAJKOT, RAJKOT

ITA 65/RJT/2026Status: DisposedITAT Rajkot21 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s order was ex parte and that the matter required adjudication on merits. Therefore, to ensure natural justice, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.

What were the facts?

The assessee, a trust, failed to file its return of income for AY 2018-19. The AO initiated proceedings under section 147, leading to an assessment order with a significantly higher income. The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted an opportunity for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 139,Section 143(2),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)
Hearing: 18/08/2026Pronounced: 21/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 17.10.2025, which in turn arises out of an order passed by assessing officer u/s. 147 of the Act, dated

The order continues below.

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