M/S. RAMAKRISHNA EDUCATIONAL CHARITABLE TRUST,CHENNAI vs. ITO, EXEMPTIONS 4, , CHENNAI

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ITA 2923/CHNY/2024Status: DisposedITAT Chennai07 February 2025AY 2018-19Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of both lower authorities, noting a lack of proper opportunity of being heard and a non-speaking order from the AO. It remanded the matter back to the CIT(A) for fresh adjudication de novo, subject to the assessee paying a cost of Rs. 10,000 per appeal (total Rs. 20,000) for non-compliance.

What were the facts?

An educational trust challenged quantum addition for unexplained receipts (Rs. 1.85 Cr) under Section 144 read with Section 143(3) and a penalty under Section 270A for AY 2018-19. The Assessing Officer and CIT(A) passed ex-parte orders due to the assessee's alleged non-compliance with statutory notices.

What were the issues?

Whether ex-parte orders by lower authorities for quantum addition and penalty were valid when the assessee claimed insufficient opportunity, and if the matter should be remanded for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(3),Section 270A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA

Hearing: 21.01.2025Pronounced: 07.02.2025

Heard together (2 matters)

ITA No.2923/Chny/2024
ITA No.2922/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

Assessment Years: 2018-19 आयकर अपील सं./ITA No.2922/Chny/2024, 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. .

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