FOUNDATION FOR ADVANCED & CREATIVE EDUCATION,BENGALURU vs. INCOME TAX OFFICER (EXEMPTIONS) WARD-1, BENGALURU
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI PRAKASH CHAND YADAVAssessment Year: 2017-18
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
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”).
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 (Prashant Maharishi)
Vice President (Prakash Chand Yadav)
Judicial Member
Bangalore,
Dated 19th June, 2025. VG/SPS
Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file
By order
Asst.