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Facts
The assessee filed appeals against orders from the CIT(A) concerning assessment years 2018-19. One appeal related to an addition for unexplained receipts, and the other to a penalty imposed under Section 270A. The lower authorities passed ex-parte orders without providing adequate opportunity of being heard.
Held
The Tribunal found that the orders of the lower authorities were not speaking orders and were based on the assessee's non-compliance. It set aside the orders and directed the CIT(A) to re-adjudicate the matter afresh.
Key Issues
Whether the lower authorities passed ex-parte orders without affording sufficient opportunity of hearing to the assessee, and if the orders were speaking orders.
Sections Cited
144, 143(3), 270A, 250
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA
Assessment Years: 2018-19 M/s.Ramakrishna Educational Income Tax Officer Charitable trust, Exemptions-4, No.53, South Bazaar Street, Chennai. Pattabiram, Chennai-72. [PAN: AAGTS0203H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri K.Gopalakrishnan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 21.01.2025 घोषणा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
These appeal are filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069777560(1) dated 18/10/2024 and No.ITBA/NFAC/S/250/2023-24/106977779(1) dated 18/10/2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2018-19 Through the aforesaid appeal the assesse has challenged order u/s 250 dated 18/10/2024 passed by NFAC, Delhi. .