MUSKAN SAMAJIK AVAM SHIKSHA PRASAR AVAM PRACHAR SAMITI,GUNA vs. ACIT CENTRAL CIRCLE, GWALIOR

ITSSA 131/AGR/2023Status: DisposedITAT Agra13 October 2026AY 2017-185 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the impugned order passed by the learned CIT(A) was ex-parte on merits. The Tribunal emphasized that justice is the goal of jurisprudence and that technical justice cannot supersede substantial justice. The principles of natural justice are considered fundamental to the functioning of quasi-judicial authorities. The Tribunal acknowledged the assessee's reason for non-participation in the first appellate proceedings, specifically the demise of Mr. Radhey Shyam Rathore, a key person. In light of these circumstances, the Tribunal deemed it just and proper to restore the matter to the file of the learned CIT(A) for fresh adjudication on merits, after providing the assessee with an opportunity of hearing. The Tribunal directed the assessee to be diligent and cooperative in future hearings. It was clarified that no observations on the merits of the case were made. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Muskan Samajik Avam Shiksha Prasar Avam Prachar Samiti, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Agra Bench, against an order dated 03.03.2023 passed by the Commissioner of Income Tax (Appeals)-3, Bhopal. This order dismissed the assessee's appeal ex-parte, confirming the assessed income of Rs. 57,30,03,561/- for Assessment Year 2017-18. The assessed income was determined by an order dated 29.09.2021, passed under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The assessee's counsel argued that the CIT(A) order was ex-parte, despite an adjournment application for one month, and the case was only adjourned until 27.02.2023, leading to the ex-parte order on 03.03.2023. The assessee's counsel also cited the death of a key person, Mr. Radhey Shyam Rathore, in April 2021, as a reason for non-representation.

What were the issues?

1. Whether the ex-parte order passed by the learned Commissioner of Income Tax (Appeals) is sustainable in law, considering the circumstances presented by the assessee, including the demise of a key person and the alleged insufficient adjournment. The assessee argued that the CIT(A) order was ex-parte despite a request for a one-month adjournment, and the case was adjourned only until 27.02.2023, leading to the ex-parte order on 03.03.2023. The death of Mr. Radhey Shyam Rathore, a key person, in April 2021, also contributed to the inability to pursue the matter. The assessee prayed for restoration of the matter to the CIT(A) for a fresh adjudication after affording an opportunity of hearing. The Revenue contended that the assessee did not reply during assessment proceedings or participate in the first appellate proceedings despite opportunities. The Revenue argued that the death of Mr. Radhey Shyam Rathore does not absolve the trust of its statutory obligations and that no documentary evidence was provided to establish him as the sole responsible person. The Revenue relied on decisions in Ashokji Chanduji Thakor v. PCIT (Gujarat High Court) and Smt. Shobha Lakshman v. CIT (Karnataka High Court) to support the ex-parte order.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Nitin Goyal, Adv. & Shri Amit Goyal
For Respondent: Ms Sangeeta Yadav, CIT (DR)
Hearing: 12.10.2026Pronounced: 13.10.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 03.03.2023 passed in appeal No CIT(A)-3/BPL/IT-13030/2016- 17/1650 by the ld. Commissioner of Income Tax (Appeals)-3, BHOPAL [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming appellant’s assessed income at Rs. 57,30,03,561/-, for A.Y. 2017-18, determined vide assessment order dated 29.09.2021, passed u/s 153A r.w.s 143(3) of the Act.

2.

We have perused the records and heard both the parties.

3.

At the very outset, ld AR for the app

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →