WISDOM EDUCATION TRUST (R),MYSURU vs. ACIT, CIRCLE-1(1) & TPS, MYSURU

ITA 2029/BANG/2025Status: DisposedITAT Bangalore09 April 2026AY 2018-197 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals ex-parte without considering the submissions and evidence filed by the assessee, violating principles of natural justice. The issues required factual verification and examination of evidence. Therefore, the appeals were set aside to the CIT(A) for fresh adjudication.

What were the facts?

For the assessment years 2018-19 and 2019-20, the assessee did not file returns and later faced reassessment under section 147. The CIT(A) dismissed the appeals ex-parte due to non-compliance with hearing notices, despite the assessee claiming to have filed submissions. The assessee appealed this dismissal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals ex-parte without considering the assessee's submissions and evidence, and whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri KR Vasudevan & Shri Ankur Pai, Advocates
For Respondent: Shri Subramanian, JCIT (DR)
Hearing: 01.04.2026

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeals have been instituted by the assessee against the order of the NFAC, Delhi passed u/s 250 of the Act for the assessment years 2018-19 and 2019-20. First, we take up assessee’s appeal in ITA No. 2029/Bang/2025 for A.Y. 2018-19. ITA No.2029 & 2501/Bang/2025 2. The facts in brief are that the assessee for the year under consideration did not file any return of income. The case was reopened by issuing notice under section 148 of the Act and assessmen

The order continues below.

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