FOUNDATION FOR ADVANCED & CREATIVE EDUCATION,BENGALURU vs. INCOME TAX OFFICER (EXEMPTIONS) WARD-1, BENGALURU

PDF · subscribers
ITA 833/BANG/2025Status: DisposedITAT Bangalore19 June 2025AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI PRAKASH CHAND YADAV (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) is duty-bound to dispose of appeals on merits. Since the CIT(A) did not address the merits and the notice of hearing was questionable, the matter required fresh consideration.

What were the facts?

The assessee's appeal arose from the order of the CIT(A) for assessment year 2017-18. The CIT(A) decided the appeal without dealing with the merits of the case, and it was unclear if notices of hearing were properly served.

What were the issues?

Whether the CIT(A) properly disposed of the appeal on merits and duly served notice of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI PRAKASH CHAND YADAV

Hearing: 18.06.2025Pronounced: 19.06.2025

PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:

1.

Present appeal of the assessee is arising from the order of ld. CIT(A) dated 6.2.2025 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1072992064(1) and relates to assessment year 2017-18, passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

2.

At the outset, it is observed that the ld. CIT(A) has decided the appeal of the assessee without dealing with the merits of the case. It is observed that the ld. CIT(A) has issued 6 notices to the assessee for presenting his case. However, the order of ld. CIT(A) is silent to the aspect as to whether any notice of hearing was actually served upon the assessee. Therefore, we are of the firm opinion that this matter requires fresh consideration at the end of ld. CIT(A). It is Foundation for Advanced & Creative Education, Bengaluru Page 2 of 2 settled position of law that the ld. CIT(A) is duty bound to dispose of the appeal on merits as held by Hon’ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra reported in 279 CTR 614.

3.

In the result, appeal of the assessee stands allowed for statistical purposes.

Order pronounced in the open court on 19th June, 2025

Recent GST High Court judgments

Search GST case law →